2010 (4) TMI 644

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..... s held in the case of Mahavir Generics - questions in favour of the revenue - appeal is allowed - 32 of 2006 - - - Dated:- 8-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. REPRESENTED BY : Shri B.P. Puttasiddaiah, Advocate, for the Appellant. Shri B.N. Gururaj, Advocate, for the Respondent. [Judgment per : B.V. Nagarathna, J.]. - The revenue has come up in this appeal b .....

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..... y with 1-7-2003 is legal and correct? 2.We have heard the learned counsel for the parties. 3. The CESTAT has granted relief to the respondent-assessee herein by relying upon the judgment of the Tribunal rendered in Mahavir Generics 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 o .....

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..... nsignment agent and that it is not liable to pay the tax. All the authorities have proceeded on the premises that the assessee is a consignment agent and relying upon Sub-section (25) of Section 65 of the Finance Act 1994, the original 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 agen .....

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