2007 (6) TMI 28

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....peals, which are as follows: (i) Order-in-Appeal No. 134/2005-C.E., dated 28-12-2005 passed by the Commissioner of Central Excise (Appeals-II), Bangalore in respect of CST v. M/s. Shah Polymers [ (3) S.T.R. 38 (Commr. Appl.)]; (ii) OIA No. 8/2006-C.E., dated 7-2-2006 passed by the Commissioner of Central Excise (Appeals-I), Bangalore in respect of CST v. M/s. Sowbhagya Polymers Limited [2006....

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....s held that Service Tax is not leviable on Del Credre Agent. The Revenue is aggrieved with these orders. 2. We have heard learned JDR and learned Advocate in the matter. 3. The learned Advocate pointed out to the Commissioner (A)'s orders wherein he has relied on the judgment of Raja Rajeswari International Polymers (P) ltd. v. CCE, Bangalore-III as reported in 2006 (3) S.T.R. 561 (Tribunal)....

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....in assessee's favour. He submits that revenue had appealed against the judgment of the Tribunal rendered in the case of Raja Rajeswari International Polymers (P) Ltd. (supra) before the Karnataka High Court and the same has not been set aside. 4. The learned JDR reiterated the Departmental view. 5. On a careful consideration, we notice that this Bench in the case of Raja Rajeswari Internatio....