2011 (6) TMI 493

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e  for Respondent     Heard both sides. 2. Revenue is in appeal against order-in-appeal No. PII/PAP/237/2009 dated 16.1.2009 whereby the Commissioner (Appeals) has set aside the lower adjudicating authorities order confirming the demand of service tax and various other proposals. 3. Briefly stated facts of the case are that the respondent is engaged in the manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to the notice that as per C.B.E & C Instruction F. No. 390/Mis./163/2010-JC dated 20.10.2010.  The Board has clarified that in the Tribunal shall not be filed where the duty involved including fine and penalty is Rs. 1 lakh and below, and, therefore, he submitted that proceedings should not be continued. In view of the Board clarification he also submitted that the decision of Hon'ble High ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ays or is liable to pay the freight either himself or through his agent for the transportation of the goods through road is liable to pay service tax. 7. The contention of the respondent is that they are manufacturer of excisable goods and on the request of their client, they arranged for the transportation of their finished product they are not the agent of their client.Therefore they are not....