2011 (1) TMI 678

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ied on the Tribunal's decision in the case of Prabhat Zarda India Ltd. [2002 -TMI - 78 - CEGAT, KOLKATA]- However, the said decision stands over-ruled by the Larger Bench judgment of the Tribunal in the case of Larsen & Toubro Vs CCE (2006 -TMI - 460 - Appellate Tribunal, New Delhi). Apart from the above, also note that the Commissioner has held that the appellants indirectly dealt with the goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... act. In addition, penalty of Rs.500/- stands imposed under Section 78 of Rs.7,000/- under Section 77 of the Finance Act. The said tax stands confirmed and penalty imposed by holding the appellants as service providers under the category of clearing and forwarding agents. 2. As per facts on record, the appellants are engaged in the clearing and forwarding activities. They made payments for the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5 proposing confirmation of the demand and imposition of penalty. The said show cause notice culminated in issue of the impugned order by the original adjudicating authority which stands upheld by the Commissioner (Appeals). 4. After hearing both the sides, we find that the lower authorities have relied on the Tribunal's decision in the case of Prabhat Zarda India Ltd reported in 2002 (1245) ELT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X