2007 (3) TMI 118

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....t duty amount of Rs. 28,93,767/- and penalty at the rate of Re. 100/- per day. The appellants had entered into dealership agreement with various companies for marketing their product. Revenue has proceeded to cover them under the definition of C & F Agents for levy of Service Tax under Section 65(25) of the Finance Act, 1994. The appellants contention is that the power tillers are sold to the deal....