2005 (6) TMI 6

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....disputing the confirmation of service tax with penalty as detailed therein, while Appeal Nos. ST-5 & 6 have been filed by the Revenue seeking enhancement of penalty. 2.I have heard both sides and gone through the record. Service tax has been demanded for the disputed period from the Appellants on two counts, firstly, as Consignment Agent, and secondly, as Dealer Agent under the category of Cleari....

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....ealer agent falls within the purview of clearing and forwarding operation, as the goods are not directly or indirectly handled by him and no service tax is payble on the commission received by him on account of Del Credere Agency. Even learned Commissioner (Appeals) in the impugned order has observed that these services of the Appellants are not liable to service tax and they are not liable to pay....