2016 (12) TMI 1277

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....nts Ms. Neha Garg, AR for the Respondent ORDER Per V. Padmanabhan ( for the Bench ) This appeal is directed against the order of Commissioner (Appeals) dated 18.8.2010. The dispute is regarding the demand of Service Tax to the tune of Rs. 23,07,340/- along with payment of interest and penalties under various sections of the Finance Act, 1994. The demand for Service Tax covers the perio....

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....Revenue is that during the period April, 2002 to September, 2006, the appellant worked as authorized sales promoters for Maihar Cement. The activities included marketing of cement including unloading and clearance from wagon to railway siding, loading of cement from siding to lorry and the responsibility for safe upkeep of the goods. 3. The appellant has also submitted that in addition to conte....

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....ant was expected to receive the cement, sold to them, store it and dispatch it to the ultimate customers. But the agreement clearly indicated that the cement has been sold to the appellant. From the nature of transaction as above, it is evident that the activity cannot be classified under the C&F agent service. Consequently, demand of Service Tax is not justified for the period April, 2002 to Sept....