2018 (8) TMI 1020

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 30/05/2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that on gathering intelligence that the appellants are paying service tax on services provided under the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Singh, Manager appeared and submitted that the Tribunal may decide the appeal on the basis of the grounds taken in the memorandum of appeal. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellant is rendering the service of C&F agent and as per the definition of C&F service as provided in the Finance Act, 1994, the appellant very much falls in the said .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rther submitted that as per terms and conditions No.9 and 10, the appellant will get the commission @ Rs. 150/- per MT. 6. On careful consideration of the submissions of the learned AR and perusal of the material on record, we find that the appellant falls in the definition of C&F agent service. For better appreciation, we reproduce the statutory definition of C&F Agent which provided in Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X