2013 (10) TMI 819

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....nue is in appeal before us, aggrieved by the order of the Commissioner (Appeals) dated 20.10.08 reversing the adjudication order dated 1.4.08 passed by the Assistant Commissioner, Mandi Gobindgarh. The respondent-assesee neither obtained registration nor remitted service tax after filing returns. Revenue through its preventive staff assumed that the assessee was a consignment agent of M/s Sandeep ....

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....ovided the taxable 'Clearing and Forwarding Agent' service within the meaning of expression as defined in Section 65(25) of the Act, by providing service as Consignment Agent and confirmed the liability to tax of Rs.18,510/-, interest of Rs.5,870/- and penalty of the amount equivalent to the tax demand under Section 76 of the Act. The adjudication order appropriated the amount of tax and interest ....

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....asis for the judgment of the appellate Commissioner) was reversed by the Karnataka High Court in C.C.E., Bangalore I vs. Mahaveer Generics reported in 2010 (17) STR 225 (Kar.). 4. In the grounds of appeal herein, clauses of the agreement between the appellant and the other parties namely, Sandeep Aggarwal and Sons and M/s Suresh Chander Aggarwal and Sons have been extracted. The clauses of this....