TMI Blog2010 (3) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable to pay service tax, in respect of the service rendered by it prior to 16-6-2005. Therefore, we have to answer the question of law against the revenue and in favour of the assessee - 41 of 2006 - - - Dated:- 5-3-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. REPRESENTED BY: Shri M. V. Chandrashekara Reddy, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31-12-2002. The respondent did not pay the service tax in respect of the service rendered by it as a Del Credere Agent of IPCL. The Deputy Commissioner of Central Excise issued a notice calling upon the respondent-assessee to pay the service tax in respect of the service rendered by it as a Del Credere Agent. The Deputy Commissioner of Central Excise, Bangalore, passed an order in Original No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to IPCL, whether the respondent-assessee is liable to pay Service tax. 4. So far as this question is concerned, today we have decided a similar question in CEA No. 26/2005 in the case of M/s. Sreenidhi Polymers (P) Ltd. [2010 (18) S.T.R. 385 (Kar.)] holding that a Del Credere Agent is not liable to pay service tax, in respect of the service rendered by it prior to 16-6-2005. Therefore, we have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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