2004 (6) TMI 5

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..... of hearing the appeal, the appellant is required to pre-deposit Service Tax of Rs. 9,38,849/- and like sum as penalty under Section 78 besides penalties of Rs. 500/- under Section 75A and Rs. 1,30,5000/- under Section 76. The appellants activity of Dell Craderes has been considered as falling within the ambit of C F agents. Their contention is that they do not fall within the ambit of C F ag .....

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..... under C F agents. He therefore submits that he has got a strong prima facie case in their favour for seeking wavier of entire service tax and penalty. Learned DR strenuously argued the matter and submitted that the citation relied by the learned Counsel is not applicable while the judgment of Prabhat Jarda Factory India Ltd. , 2002 (145) E.L.T. 222 applies to the facts of the case. He subm .....

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