2014 (6) TMI 273

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..... pta, DR, for the Respondent. ORDER Service tax of Rs. 19,332/- stands confirmed against the appellant on the ground that they have provided C & F Agency services to M/s. Maihar Cement Unit. It is seen that the appellant took a categorical stand before the Original Adjudicating Authority that they have simply provided cement from the company as a trader under the company's sales invoices and sold .....

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..... nts were acting as C & F Agent for the principal. On the other hand, we find that the appellants were buying and selling the goods on the basis of the invoices issued by the principal and the sales invoices/cash memos issued by them. As such, at this prima facie stage, we are of the view that the appellant has been able to make out a good case in their favour so as to allow the stay petition uncon .....

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