2006 (8) TMI 20

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..... pay service tax - 86/2004 - 257/2006-ST (PB) - Dated:- 1-8-2006 - [Order]- Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal passed Commissioner (Appeals) whereby a demand of service tax was confirmed and treating the appellant as C F Agent and penalties were imposed. 3. The issue whether the appellant was providing services of clearing and forwarding agen .....

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..... spite of the fact that they were providing services as clearing and forwarding agents, therefore, the penalty was rightly imposed. The contention of the revenue is also that in the relevant period in dispute, there was no reason to have a bona fide that appellants are not liable to pay service tax. 5. We find that the issue whether only when the clearing forwarding 'nit carries out both cleari .....

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