2005 (3) TMI 557

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....he Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner (Appeals) who has held that service tax is not leviable on the respondents herein as they are not providing services to client as clearing and forwarding agent in relation to clearing and forwarding operations, relying upon Tribunal's order in Mahavir Generics v. CCE, ....

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....y confirmed the demand and imposed penalty of equal amount under Sections 76 & 78 and a penalty of Rs. 500/- under Section 77; the Commissioner (Appeals) set aside the demand and penalty on the basis of Tribunal's order in Mahavir Generics cited supra; hence this appeal by the Revenue. 3. We find that in identical circumstances where terms and conditions between M/s. Cipla Ltd. and Mahavir G....