2009 (10) TMI 29

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....rma, Authorised Representative(JDR) for the Respondent. [Order per S.S. Kang, Vice President]. - Applicant filed this Application for condonation of delay of 4 (four) days in filing the Appeal. In view of the reasons explained the delay in filing the Appeal is condoned. Applicant filed Application for waiver of pre-deposit of amount of Service Tax of Rs. 31,09,417/-(Rupees Thirty One Lakhs Nine....

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....rwarding agent. Applicants are procuring orders on commission basis and goods were directly supplied by the principal to the buyers. It is also submitted that decision of Tribunal in the case of Prabhat Zarda Factory (India) Ltd. (supra) is over-ruled by the larger Bench in the case of Larsen & Toubro Ltd. vs. CCE, Chennai - 2006 (3) S.T.R. 321 (Tri.-LB). Hence the demand is sustainable. 4. Con....