2013 (12) TMI 377

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....Respondent. ORDER Service tax of Rs. 4,75,819/-, stands confirmed against the applicant/appellant for the period October, 2000 to March, 2001 by issuing a notice on 21-12-2006 and penalty of identical amount stands imposed under Section 76 as well as under Section 78 of the Finance Act. 2. After hearing both the sides, we find that the said demand stands confirmed against the applicant on ....

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....bunal whereas in fact that stands challenged. 3. However, at this stage, we find that the appellant was only conducting the job of selling the principal's product without undertaking the other activities associated with C & F Agent. We also note that the issue prima facie stands decided by the Larger Bench of the Tribunal in the case of Larsen and Toubro reported in 2006 (3) S.T.R. 321 (Tri.....