2010 (4) TMI 558

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....dicial Member - Both the appellants came in appeal against the impugned order dated 9-11-2006 passed by the learned Commissioner (Appeals). Learned First Appellate Authority upheld the order-in-original dated 21-7-2006. It was held that the appellants provided C & F Agent Services failing to pay service tax suppressing the value of service resulting in evasion of service tax of Rs. 9,12,790 by M/s....

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....he delivery of the goods at various premises of M/s. E.I.L. The appellants claimed that they were transporters of the goods and they had not provided C&F Agent Services which was held to be unsustainable on the facts and circumstances of the case. Learned Commissioner (Appeals) relied upon Circular No. F. No. B-43/7/97-TRU, dated 11-7-1997 to come to the conclusion that the appellants provided C &....

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....by the appellants.   4. Revenue fully supported the finding of the authority below and submitted that the authority below have threadbare examined the transaction made by the appellants and came to the conclusion that the appellants provided C & F Agent Services for which the course of law was applied. Therefore, revenue's prayer is for upholding the first appellate order.   5. Hea....

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....o send the matter back to the learned Adjudicating Authority to go through various judgments on the subject and facts of case and re-examine the terms of contract with the letters of law. Both sides do not disagree with such proposal for fair opportunity of hearing to rule out whether the appellant provided merely transport service but not C & F Agency Services.   8. In view of our above o....