9911796707
TMI Blog2013 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Service tax of Rs. 4,75,819/-, stands confirmed against the applicant/appellant for the period October, 2000 to March, 2001 by issuing a notice on 21-12-2006 and penalty of identical amount stands imposed under Section 76 as well as under Section 78 of the Finance Act. 2. After hearing both the sides, we find that the said demand stands confirmed against the applicant on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal whereas in fact that stands challenged. 3. However, at this stage, we find that the appellant was only conducting the job of selling the principal's product without undertaking the other activities associated with C & F Agent. We also note that the issue prima facie stands decided by the Larger Bench of the Tribunal in the case of Larsen and Toubro reported in 2006 (3) S.T.R. 321 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this prima facie stage, by adopting the Punjab & Haryana High Court's judgment in the case of Kulcip Medicines (P) Ltd. as confirmed by the Hon'ble Supreme Court, we are of the view that the appellant is entitled to unconditional stay. We order accordingly and allow the stay petition. We further note that as the short issue is involved, we fix the appeal itself for disposal on 31-1-2012. (Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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