2007 (3) TMI 127

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....ich the Commissioner (Appeals) has confirmed the demands in terms of the Order-in-Original No. 49/2004-05 (ST), dated 25-8-2004. The appellants were providing services under the category of 'Consignment Agent' and had not taken registration certificate and not paid service tax. Hence demand of Rs. 55,834/- was confirmed besides penalty of Rs. 500/- under Section 76 and Rs. 1000/- under Section 77 ....

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.... However their plea has been rejected by both the authorities. The Commissioner (Appeals) has examined their agreement with M/s. ITC which reveals that the appellants were appointed as an agent for sale of principal's product on a commission basis and were obliged to account for and remit sales proceeds to the principal. The goods so consigned to the appellant remained the property of the principa....

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.... in an identical facts and circumstances, the Revenue's appeal was allowed and the similar transaction was said to be coming within the ambit of C&F agents. ^13. Despite notices served on the appellants they have not appeared before the Bench. Therefore the matter was heard on merits. The appellants have already deposited the service tax amount along with interest. They are claiming refund on t....