2005 (2) TMI 642

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....pa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from OIA No. 128/2004, dated 19-10-2004. The appellants have been considered as Clearing and Forwarding (C&F) Agents in respect of charges of Service Tax. The appellants had produced enormous evidence to the Commissioner and submitted that they are not Clearing and Forwarding Agents but they carry on....

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....e definition of Del Credere, has categorically held that they cannot be clubbed along with C&F Agents and no Service Tax is leviable on Del Credere Agent. He submits that the ratio of this judgment clearly applies to the facts of the case and prays for allowing the appeal. 2. Heard learned JDR who submits that the Department has not accepted the order. However, he reiterates the departmental....