COMMISSIONER OF CENTRAL EXCISE Vs. B.S. REFRIGERATORS

JUDGEMENT

(1.) The Revenue has preferred this appeal by challenging the order dated June 16, 2006 (B. S. Refrigeration Ltd. v. Commissioner of Service Tax,2006 4 VST 95 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. ST/22/05 in Final Order No. 1082 of 2006. The relevant facts of the case are that the respondent-assessee which is engaged in the manufacture of refrigerators and other products had engaged the services of M/s. BPL Limited as its consignment agent by agreement dated March 21, 1997. M/s. BPL Limited, in turn, had undertaken the said services as a consignment and forwarding agent. It was noticed by the Department that the respondent as a service receiver had failed to pay appropriate service tax. A show-cause notice was issued to the respondent-assessee to which a reply was given. After considering the said reply, the Assistant Commissioner of service tax by his order dated April 26, 2004 confirmed the demand of service tax and also levied interest and imposed penalty.

(2.) Being aggrieved by the said order, the respondent-assessee preferred an appeal before the Commissioner (Appeals), who by his order dated December 31, 2004, upheld the order-in-original.

(3.) Against the said order, the respondent-assessee preferred an appeal before the Tribunal, which by its order dated June 16, 2006 allowed the appeal of the respondent and granted consequential reliefs.