TMI Blog2013 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee to carry out the activity of getting the goods stored by clearing it and then forwarding it to the stockists and dealers – appellant is covered under C & F Agent Service - In certain circumstances there may be a situation where only commission agency work is carried out and in a situation as is existing in the present case the assessee may also indulge or carry on with not only with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Appellant: Shri Amresh Jain, A.R. JUDGEMENT Per Justice G. Raghuram: Revenue is in appeal before us, aggrieved by the order of the Commissioner (Appeals) dated 20.10.08 reversing the adjudication order dated 1.4.08 passed by the Assistant Commissioner, Mandi Gobindgarh. The respondent-assesee neither obtained registration nor remitted service tax after filing returns. Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2005. Eventually. after due process the adjudicating authority concluded that the assessee had provided the taxable Clearing and Forwarding Agent service within the meaning of expression as defined in Section 65(25) of the Act, by providing service as Consignment Agent and confirmed the liability to tax of Rs.18,510/-, interest of Rs.5,870/- and penalty of the amount equivalent to the tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A.R. for Revenue, that the decision of this Tribunal in Mahavir Generics (which was singular basis for the judgment of the appellate Commissioner) was reversed by the Karnataka High Court in C.C.E., Bangalore I vs. Mahaveer Generics reported in 2010 (17) STR 225 (Kar.). 4. In the grounds of appeal herein, clauses of the agreement between the appellant and the other parties namely, Sandeep Agga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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