2007 (7) TMI 98

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....ation for waiver of pre-deposit of Service tax of Rs. 10,97,758/- and lakh at the time of hearing of the appeal by Commissioner (Appeals). 2. The demand is confirmed treating the applicant as a consignment agent. Whereas, the case of the applicant is that they have only Commissioner agent. The contention is that the applicants is receiving tea from the manufacturer. The tea is sold by the appli....

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....e contention of applicant is that in the present case the goods received by them are for sale and sold by them and the goods are not despatch by them on direction by the supplier. Hence the applicant is a commission agent. We find, the decision of Tribunal relied has not taken into consideration the clarification dated 20-6-2003. As the applicants are selling the goods by identifying the purchaser....