2008 (10) TMI 149

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..... . [Order]. - The relevant facts of the case, in brief, are that the Respondents are engaged as C&F Agent of M/s. Intas Pharmaceuticals Ltd. It has been alleged that the Respondent failed to discharge the tax liability as C&F Agent during the relevant period. The Respondent deposited the tax of Rs. 34,815/- along with interest upon detection by the Central Excise Officers before issue of show caus .....

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..... any Consultant/Representative for appearing before the Tribunal. 4. After hearing the ld. DR and on perusal of the records, it is seen from the order of the Commissioner (Appeals) that the Respondent entered into an agreement with M/s. Intas Pharmaceuticals Ltd. intentionally to save service tax, which they were remitting to the Agent viz, the Respondent herein. It is also seen from the order of .....

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..... gly, the impugned order passed by the Commissioner (Appeals) is required to be set aside. The Adjudication Order is restored. However, it is seen that the Respondent deposited the duty before issue of show cause notice and, therefore, imposition of penalty under Section 78 of the Act would be reduced to 25% of the tax, which comes to Rs. 8,700/-. Considering the facts and circumstances of the case .....

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