2009 (1) TMI 23

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..... to determine the tax liability under the category of ‘C & F Agent’. We have also noticed that the applicant obtained registration under the category of ‘Business Auxiliary Services’ and have paid an amount of Rs. 9,97,221/- – stay granted - 810 OF 2008-ST - ST/29 OF 2009 - Dated:- 7-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P. K. Das, Member (Judicial) Shri Sudhir Malhotra, Adv .....

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..... Agents'. The Commissioner (Appeals) directed the applicant to make pre-deposit of Rs. 10 lakhs towards service tax and Rs. 15 lakhs towards penalty. The Commissioner (Appeals) rejected the appeal for non-compliance of stay order. 4. The learned D.R. submits that it is revealed from the argument that the activities of the appellant are more akin to C F agents and cannot be considered as mere .....

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..... s that they have already deposited a sum of Rs. 9,97,221/- against the demand of tax which has been appropriated by the Adjudicating authority. 6. Prima facie, we do not find any material to determine the tax liability under the category of 'C F Agent'. We have also noticed that the applicant obtained registration on 30.9.2004 under the category of 'Business Auxiliary Services' and have pa .....

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