COMMISSIONER OF CENTRAL EXCISE Vs. FENNER (INDIA) LTD.

JUDGEMENT

(1.) These Civil Miscellaneous Appeals have been directed against the Final Order Nos. 693 to 698/2009, dated 28-5-2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, 2009 16 STR 433 (Tri.-Chen.)). The appellant herein has issued six show cause notices to the respondent under Section 65 of the Finance Act, 1994 and thereby indicated that the respondent has been doing the service of clearing and forwarding. Under the said circumstances, the respondent is liable to pay Service Tax for the period mentioned in each show-cause notice. The demand made by the Department have been confirmed in Orders-in-Original and the same have also been confirmed in the Orders passed in Orders-in-Appeal Nos. 94/2004, 41/2005, 48-49/2005, 186/2005 & 68/2007. Against the orders passed in Orders-in-Appeals, the respondent has filed six Appeals before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

(2.) The Appellate Tribunal after considering the rival contentions put forth on either side has given a specific finding to the effect that the respondent has not been doing the duty of clearing and forwarding and all those things have been done by BMF Belting Ltd., and the duty assigning to the respondent is only to distribute things received from BMF and therefore, the respondent would not come within the purview of Section 65 of the Finance Act, 1994 and ultimately set aside all the orders passed in Orders-in-Original and also the orders passed in Orders-in-Appeal Nos. 94/2004, 41/2005, 48-49/2005, 186/2005, 68/2007. Against, the orders passed by the Appellate Tribunal, these Civil Miscellaneous Appeals have been preferred by the Department as appellant.

(3.) At the time of admitting these Civil Miscellaneous Appeals, the following identical substantial questions of law have been settled for consideration: