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2008 (10) TMI 149

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....pellant. None, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the Respondents are engaged as C&F Agent of M/s. Intas Pharmaceuticals Ltd. It has been alleged that the Respondent failed to discharge the tax liability as C&F Agent during the relevant period. The Respondent deposited the tax of Rs. 34,815/- along with interest upon detection by the Central Exc....

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....4 and they are not in position to appoint any Consultant/Representative for appearing before the Tribunal. 4. After hearing the ld. DR and on perusal of the records, it is seen from the order of the Commissioner (Appeals) that the Respondent entered into an agreement with M/s. Intas Pharmaceuticals Ltd. intentionally to save service tax, which they were remitting to the Agent viz, the Responden....