2010 (2) TMI 171

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....v Kaushik and Gurpreet Singh for the Respondent. ORDER Ashutosh Mohunta, J. - The appellant has impugned the order dated 21-5-2007 (Annexure P7) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. By relying upon the decision of a Larger Bench of the Tribunal in Medpro Pharma (P.) Ltd. v. CCE [2006] 4 STT 341 (New Delhi - CESTAT), the appeal filed by the revenue was allowe....

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....iance was placed by the Commissioner on Mahavir Generics v. CCE [2007] 6 STT 523 (New Delhi - CESTAT), wherein it has been held that the consignment agents were not liable to pay service tax. 5. The revenue has filed the appeal before the Appellate Tribunal, which was allowed. Reliance was placed on Medpro Pharma (P.) Ltd.'s case (supra) wherein it has been held that even the consignment agen....