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2013 (12) TMI 1325 - CESTAT NEW DELHIWaiver of pre-deposit of Service Tax - C & F agent - Held that:- appellants are only engaged for handling the railway wagons through which the final product of M/s. Oswal Chemicals and Fertilisers Ltd. is being transported. The various activities of C & F agent as enumerated in the Board’s Circular No. B-43/7/97-TRU, dated 11-7-1997 requiring C & F agents to perform various functions like receipt of material from the principal, dispatch of the same to the customers, receiving orders from principal, arranging dispatch of the goods as per direction of the principal, preparing invoices on behalf of the principal and maintaining records of receipt and dispatch of the goods. Apart from the fact that we find that the agreement entered into by the appellant and M/s. Oswal Chemicals and Fertilisers Ltd. does not satisfy the condition of C & F agent, we also note that there is clear finding of the fact by the Commissioner that the appellants was not issuing any invoice on behalf of the companies and the bills raised by them are against loading and transportation of the goods from Railways to the godown - appellant has good case on merits, making him entitled to unconditional dispensation with the requirement of pre-deposit - Stay granted.
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