2006 (8) TMI 20

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.... (Appeals) whereby a demand of service tax was confirmed and treating the appellant as C & F Agent and penalties were imposed. 3. The issue whether the appellant was providing services of clearing and forwarding agent is now settled by the Larger Bench of this Tribunal vide Final Order No. 5/2006-LB, dated 23-6-2006 [2006 (3) SIR. 355 (Tri.-L.B.)] in favour of the revenue. In view of the above ....

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....n the relevant period in dispute, there was no reason to have a bona fide that appellants are not liable to pay service tax. 5. We find that the issue whether only when the clearing & forwarding 'nit carries out both clearing and forwarding operations, the levy of service tax .will be attracted as held by the Tribunal in the case of Kulcip Medicines Pvt. Ltd. v. C.C.E., Delhi-III and in the cas....