Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 377 - AT - Service TaxPenalty u/s 76 and 78 - C & F Agent on behalf of their principal - Assessee claims that they are consignment agent and are not performing the other functions of C & F - Held that:- appellant was only conducting the job of selling the principal’s product without undertaking the other activities associated with C & F Agent - “and” has to be read as “or” and as such, even if one of the functions of the C & F agent is performed, the same gets covered by the definition of C & F Agent - Therefoe, appellant is entitled to unconditional stay - Following decision of Medpro Pharma Pvt. Ltd. v. CCE [2006 (6) TMI 2 - CESTAT, NEW DELHI], Kulcip Medicines (P) Ltd. [2009 (12 )TMI 851 - SUPREME COURT OF INDIA] - Stay Granted.
|