2007 (7) TMI 98

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..... tax and penalty granted - Appeal No. ST/227/2007 - Stay Order No. 334/2007-ST (PB) - Dated:- 16-7-2007 - [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of Service tax of Rs. 10,97,758/- and lakh at the time of hearing of the appeal by Commissioner (Appeals). 2. The demand is confirmed treating the applicant as a cons .....

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..... clarified. The Board Circular clarified that a consignment agent job is to receive the goods from the principal and despatch them from the direction of principal for sale on behalf of another person. The contention of applicant is that in the present case the goods received by them are for sale and sold by them and the goods are not despatch by them on direction by the supplier. Hence the applica .....

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