2005 (7) TMI 8

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..... rder per : S.S. Kang, Vice-President]. - The Revenue has filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned Order held that the Respondents had not done any of the activities covered by C F Agent. The Commissioner (Appeals) held as under :- It is observed that the services rendered by the appellants i.e. procuring order .....

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..... t sustainable in law. Since, the services rendered were not taxable as discussed hereinabove, allegation regarding failure in following procedure is not established. Therefore, penalty under Section 76 77 of Finance Act, 1994 is also not sustainable. The contention of the Revenue is that the Respondents are working as Clearing and Forwarding Agent, therefore, they are liable to pay service t .....

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