2013 (12) TMI 1325

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..... r the Respondent. ORDER The prayer is to dispense with the condition of pre-deposit of Service Tax of Rs. 14,63,849/- and penalty of identical amount. 2. After hearing both sides duly represented by Shri Arun Dudawat, Advocate appearing for the appellant and Shri Amrish Jain, AR appearing for the respondent, we find that the said Service Tax stand confirmed against the appellant vide the impugn .....

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..... i)    Loading into trucks at the rake destination point. (iii)   Arranging for local transportation for carrying the material to the godown and (iv)   To unload and stacking at godown. (v)    To give possession of the material to the Officers/Representations of the Company at godown. (vi)   Providing adequate labour for loading goods .....

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..... sers Ltd. does not satisfy the condition of C & F agent, we also note that there is clear finding of the fact by the Commissioner that the appellants was not issuing any invoice on behalf of the companies and the bills raised by them are against loading and transportation of the goods from Railways to the godown. 5. As such, at this prima facie stage, we are of the view that the appellant has goo .....

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