TMI Blog2007 (3) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/08/2005 - 289/2006, - Dated:- 6-3-2007 - [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the OIA No. 415/2004-C.E., dated 31-12-2004 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants were issued with Service Tax Registration under the category of "C F Agents". They paid Service Tax of Rs. 1,26,503/- and interest of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agreement for the relevant period to ascertain the nature of activity carried out by them in order to examine the issue. The appellants are strongly aggrieved over the impugned order. Therefore, they have come before this Tribunal for relief. 3. Shri Anirudha R.J. Nayak, the learned Advocate who appeared for the appellants, urged the following points (i) Initially the appellants paid the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Sreenidhi Polymers Pvt. Ltd. v. CCE, Ban galore-III - 2006 (3) S.T.R. 597 (T) = 2005 (186) E.L.T. 195 (Tri.-Bang.). (b) Raja Rajeshwari Intl. Polymers (P) Ltd. v. CCE, Bangalore-III - 2006 (3) S.T.R. 561 (T) = 2005 (180) E.L.T. 448 (Tri.-Bang.). 4. The learned JDR urged that without challenging the assessment order, refund cannot be claimed. He relied on the following decisions (a) Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales and for the above purpose, they received certain commission. This activity of guaranteeing timely payment would come within the ambit of 'Del Credere Agency' ser vice and there are decisions of the Tribunal which hold that the services of Del Credere agency would not come within the ambit of 'C F Agents'. In these circumstances, during the relevant period, the appellant cannot be charged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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