VIJAY ENTERPRISES Vs. COMMISSIONER OF C. EX., BELGAUM

JUDGEMENT

(1.) THESE appeals have been field against Orders -in -Appeal No. 254/2005 -C.E. & 249/2005 -C.E. both dated 27 -10 -2005 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) THE issue involved in these appeals is whether the appellants who are actually consignment agents liable to pay Service tax under the category of Clearing and Forwarding Agents. The appellants content that though they are actually only consignment agents under the mistaken notion they paid Service tax under the category of Clearing and Forwarding Agents. However, when they came to realize their mistake, they filed refund claim for the tax amount paid already. The claim has been rejected on the ground that the services rendered by the appellants would amount to the services of Clearing and Forwarding Agents as per Finance Act, 1994. The Commissioner (A) upheld the orders of the Original Authority. According to the Commissioner (A), Consignment Agent by definition is included in the definition of C and F services. Therefore, he has upheld the order of the Original Authority. The appellants are highly aggrieved over the decision of the appellate authority.

(3.) SHRI Anirudh R.J. Nayak, learned advocate who appeared for the appellant urged the following points.