COMMISSIONER OF SERVICE TAX, BANGALORE Vs. SIDDARTH POLYMERS

JUDGEMENT

(1.) THE revenue has preferred these three appeals against the common order passed by the Tribunal [ 2007 (7) S.T.R. 472 (Tribunal)] holding that the finding of the Commissioner of Appeals that the activities relied on by the assessees as consignment agents do not fall within the category of clearing and forwarding agent. In coming to the said conclusion the Tribunal has followed the judgment of the Larger Bench of the Tribunal in the case of Larsen and Toubro Limited v. CCE 2006 (3) S.T.R. 321 (Tri. -Bang.) where it has been held that the activity of procuring orders has been treated separately by Parliament under Business Auxiliary Services and they are independent of clearing and forwarding operations.

(2.) THEREFORE , the question that arise for our consideration in these appeals is, Whether the activities carried on by the assesses fall within the category of consignment agent or clearing and forwarding agent or Business Auxiliary Services? In fact, CEA 8/2008 came to be admitted to consider the following substantial questions of law : -

(3.) IN that view of the matter, the appeals are rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court.