COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Vs. AMITDEEP MOTORS

JUDGEMENT

(1.) NONE appeared for the respondent. Revenue has filed this appeal against the Order -in -Appeal No. 14/ST/ALLD/2009, dated 16 -3 -2009, which set aside the Order -in -Original No. 6/ST/Div -II/Alld, dated 8 -4 -2008 in terms of which a Service Tax demand of Rs. 1,29,903/ - along with interest under Section 75 and penalties under Sections 76, 77 and 78 of Finance Act, 1994 was confirmed against M/s. Amitdeep Motors (hereinafter referred to as the respondents) for providing C & F agent service to M/s. Maruti Udyog Ltd., during the period April 2004 to March 2007 holding the party guilty of willful misstatement or suppression of facts and thereby invoking the extended period. The Commissioner (Appeals) held that the service rendered by the respondents did not fall in the category of Clearing and Forwarding Agent Service and therefore the order -in -original was not sustainable.

(2.) THE facts, briefly stated, are as under:

(3.) WE have carefully considered the submissions. It is seen that clearing & forwarding agent is defined under Section 68(25) of the Finance Act, 1994 is as under: -