2012 (8) TMI 605

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....r, J.]. - This appeal is by the Revenue challenging the order passed by the Tribunal [2007 (7) S.T.R. 646 (Tri. - Bang.)], which has held that the assessee, a Del Credere Agent its activity do not fall under the category of Clearing and Forwarding Agent and therefore, the assessee is not liable to pay service tax. 2. The assessee-M/s. Shah Polymers is engaged in the business of clearing....

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....nd Forwarding Agent and therefore, they are not liable to pay service tax. Overruling the said objection, the Joint Commissioner of the Service Tax, Bangalore confirmed the service tax and also levied interest and penalty. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner of Central Excise who allowed the appeal and set aside the order passed by the Joint Commission....