2007 (8) TMI 90

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....6-9-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants are engaged in providing certain services to their customers. In fact, they have been appointed as C & F agents for Rajashree Cement/Birla White Cement/Birla Super Cement. Revenue proceeded against the appellants alleging non-payment of Service Tax under the category of C & F Agents and for various vio....

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....e appellant have come before this Tribunal for relief. 3. Shri V. Raghuraman, learned Advocate appeared on behalf of the appellant and Mrs. Sudha Koka, learned SDR for Revenue. 4. We have heard both sides. We have gone through the agreement entered between the appellant and their principals. It is very clear that the appellants have been appointed as 'C & F Agent'. However, in terms of the a....