2012 (8) TMI 605

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..... venue challenging the order passed by the Tribunal [2007 (7) S.T.R. 646 (Tri. - Bang.)], which has held that the assessee, a Del Credere Agent its activity do not fall under the category of Clearing and Forwarding Agent and therefore, the assessee is not liable to pay service tax. 2. The assessee-M/s. Shah Polymers is engaged in the business of clearing and forwarding agents and registered w .....

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..... are not liable to pay service tax. Overruling the said objection, the Joint Commissioner of the Service Tax, Bangalore confirmed the service tax and also levied interest and penalty. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner of Central Excise who allowed the appeal and set aside the order passed by the Joint Commissioner. Aggrieved by the same, the revenue .....

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..... the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries And Petro Chemicals Limited, in CEA No. 6/2007-D.D. 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L, which alone has exclusive jurisdiction to decide the said question. 5. In that view of the matter, the appeal is rejected as not maintai .....

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