2007 (3) TMI 68

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....sed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants were issued with Service Tax Registration under the category of "C & F Agents". They paid Service Tax of Rs. 1,26,503/- and interest of Rs. 47,404/- (Total Rs. 1,73,907/-) for the period from 1-9-1999 to 31-3-2003. On 5-9- 2003, they requested for amendment in the registration for amending the ser vice description....

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....order. Therefore, they have come before this Tribunal for relief. 3. Shri Anirudha R.J. Nayak, the learned Advocate who appeared for the appellants, urged the following points (i) Initially the appellants paid the Service tax along with interest wrongly. That is why they got the registration amended under the category of 'Business Auxiliary Service' which came under the tax net only w.e.f. 1....

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.... Bangalore-III - 2006 (3) S.T.R. 561 (T) = 2005 (180) E.L.T. 448 (Tri.-Bang.). 4. The learned JDR urged that without challenging the assessment order, refund cannot be claimed. He relied on the following decisions (a) Priya Blue Industries Ltd. v. CC (Preventive) - 2004 (172) E.L.T. 145 (S.C.) (b) CCE, Kanpur v. Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) (c) Coal Handlers P....

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.... and there are decisions of the Tribunal which hold that the services of Del Credere agency would not come within the ambit of 'C & F Agents'. In these circumstances, during the relevant period, the appellant cannot be charged with Service tax under the category of 'C & F Agents'. Moreover, the appellants have been registered later under the category of 'Business Auxiliary Services' and the appell....