2005 (5) TMI 370

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....R, for the Respondent. [Order]. -  Demand of service tax of Rs. 2,05,382/- has been raised on the appellants for the period July, 1997 to March, 1998. It is on the commission they paid to brokers who, according to him, were rendering "clearing and forwarding" service to the assessee. There is also a penalty of Rs. 2,31,902/- on the appellants. 2. It appears from the records and ....

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....cisions of this Tribunal. Ld. Counsel has relied on Mahavir Generics v. CCE. [2004 (170) E.L.T. 78 (Tri. - Del)], whereas ld. DR has cited the case of Coal Handlers Pvt. Ltd. v. CCE, Kolkata [2004 (171) E.L.T. 191 (Tri. - Del). While, in the case cited by ld. DR, the Tribunal followed its earlier decision in Prabhat Zarda Factory (India) Ltd. v. CCE, Patna [2002 (145) E.L.T. 222 (Tri. - Kol)], the....

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....ut activities in respect of goods right from the stage of clearance from the premises of his principal to the stage of delivery of the goods to customers. As, in the instant case, the brokers were not engased in such physical activity, they would not be covered by the definition of "C & F Agent", Counsel argues. The Board's understanding should give way to the view taken by this Tribunal. I have a....