MAHESHWARI BROTHERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SERVICE tax of Rs. 33,883/ - stands confirmed against the appellant on the ground that they have provided C & F Agent services to M/s. Maihar Cement Unit.

(2.) It is seen that the appellant took a categorical stand before the Original Adjudicating Authority that they have simply providing cement from the company as a trader under the company's sales invoices and sold cement to petty customers from their shop under their own sales bills/cash memos. No activity covered by the definition of C & F Agency services was being undertaken by them. The above plea stands accepted by the Original Adjudicating Authority, who dropped the demand. The said order was reviewed by the Commissioner and a show cause notice was issued. The Commissioner vide his order -in -revision confirmed the demand on the ground that the appellant has not submitted any proof in support of their contention of purchasing/selling cement in retail. However, at this prima facie stage, we are of the view that the Original Adjudicating Authority having dropped the demand, the appellant would be on their stay on the above point. Nothing has been shown to us indicating that the appellants were acting as C & F Agent for the principal. On the other hand, we find that the appellants were buying and selling the goods on the basis of the invoices issued by the principal and the sales invoices/cash memos issued by them. As such, at this prima facie stage, we are of the view that the appellant has been able to make out a good case in their favour so as to allow the stay petition unconditionally.