MANICKBAG INDUSTRIES Vs. COMMISSIONER OF C. EX., BELGAUM

JUDGEMENT

(1.) THIS appeal has been filed against the OIA No. 415/2004 -C.E., dated 31 -12 -2004 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) THE appellants were issued with Service Tax Registration under the category of C and F Agents. They paid Service Tax of Rs. 1,26,503/ - and interest of Rs. 47,404/ - (Total Rs. 1,73,907/ -) for the period from 1 -9 -1999 to 31 -3 -2003. On 5 -9 -2003, they requested for amendment in the registration for amending the service description under the category of Business Auxiliary Service. The request was considered and registration was done under the category of Business Auxiliary Service. Thereupon, the appellants filed a refund claim for Rs. 1,73,907/ - already paid under the category of C and F Agents. The Adjudicating Authority rejected the claim holding that for the relevant period, they are liable to pay the tax under the category of C and F Agents. The appellants approached the Commissioner (Appeals) who rejected their appeal and passed the impugned order. The Commissioner (Appeals) has given a finding that the appellants had not filed the Agreement for the relevant period to ascertain the nature of activity carried out by them in order to examine the issue. The appellants are strongly aggrieved over the impugned order. Therefore, they have come before this Tribunal for relief.

(3.) SHRI Anirudha R.J. Nayak, the learned Advocate who appeared for the appellants, urged the following points : -