ADH AGENCIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant has impugned the order dated 21-5-2007 (Annexure P7) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi [, 2007 (7) S.T.R. 660 (Tri.-Del.)]. By relying upon the decision of a Larger Bench of the Tribunal in Medpro Pharma Pvt. Ltd. v CCE, Chennai , 2006 (3) S.T.R. 355 (Tri.-LB) the appeal filed by the Revenue was allowed and the appellant was held liable to pay the Service tax.

(2.) The claim of the appellant was that they are consignment agents of two manufacturers, namely ABS Limited and SRF Polymers Limited. It was their case that they being consignment agents and stockists are not liable to pay Service tax as they are neither cleaning agents nor forwarding agents.

(3.) A demand of Service tax of Rs. 1,73,952/- raised by the Adjudicating Authority was confirmed against the appellant, vide Order in original dated 7-3-2005.