2011 (8) TMI 886

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....Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 1,43,698/- confirmed against the appellant on the finding that the appellant was providing the services of C&F Agent to M/s. Bajaj Auto Ltd. 2. After hearing both the sides, we find that under an agreement dated 1-7-2001, the app....

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....ipal. In the present case, the goods are being sold by the appellant to independent persons and invoices are being given in their own name and sales-tax is being paid on them. As such, we find that the applicant cannot prima facie be held to be C&F Agent. Apart from that, we also note that the demand stands raised by invoking the longer period of limitation. The charge of suppression is made on th....