9911796707
TMI Blog2010 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ruraj, Advocate, for the Respondent. [Judgment per : B.V. Nagarathna, J.]. - The revenue has come up in this appeal being aggrieved by the order passed by the CESTAT in Appeal No. ST/08/2004 dated 18-8-2005 in Final Order Nos. 1531/2005 and 1532/2005 and Misc. Order No. 523 and 524 raising the following substantial questions of law : (i) Whether the CESTAT is righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerics case. The judgment of the CESTAT rendered in Mahavir Generics case was taken up in appeal by the revenue before this court in CEA. No. 6/2004 and this court on 24-11-2009 has reversed the finding of the Tribunal. Therefore, the learned counsel for the revenue submits that in view of the reversal of the judgment of CESTAT in Mahavir Generics' case in CEA. No. 6/2004 [2010 (17) S.T.R. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority has passed the order holding that the assessee is liable to pay the service tax. When the assessee is a consignment agent, as the definition of C & F agent includes consignment agents as held in the case of Mahavir Generics, we answer all the questions in favour of the revenue and against the assessee. Accordingly, this appeal is allowed and the order of the tribunal is hereby set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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