2007 (11) TMI 272

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....Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 69/2006-ST., dated 27-3-2006 by which the Commissioner (A) has confirmed Order-in-Original No. 62/2005/S.T., dated 16-8-2005 confirming Service tax amount of Rs. 27,437/- and imposing penalty under Section 78 of the Finance Act, 1994. The appellants were acting as dealer....

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....sel submits that in an identical matter of other dealers, this Bench in the case of M/s. South East Corporation v. CC, Cochin by Final Order No. 610/2007, dated 25-5-2007 [2007 (8) S.T.R. 405 (T)] allowed the appeal. This ratio has been followed in M/s. Hindustan Associated Traders and Others v. CCE, Cochin by Final Order No. 673-674/2007, dated 7-6-2007. He submits that the issue is covered in th....

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....d certain amount of profit, which is ultimately a business practice when goods are sold in the market. The issue pertaining to levy of Sales tax is already before the Apex Court. There is no service carried out by the appellants but actually they have done the activity of purchase and sale which comes within the purview of 'sale of goods' and sales tax is attracted. The Commissioner (Appeals)'s fi....