2011 (8) TMI 886

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....nt. Shri R.K. Gupta, SDR, for the 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....

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....t receives dispatch orders from their principal. 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 limitati....