2009 (1) TMI 189

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..... er].- Vide Final Order Nos. 332-333/08, dated 7-4-2008 [2008 (11) S.T.R. 145 (Tri.-Chennai)], the Tribunal upheld the liability of service tax and penalty against the applicants herein on the ground that they were not only procuring purchase orders for the principal but also undertaking clearing and forwarding operations in connection with the sale of goods for the principal on commission basis in .....

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..... ts that an error arose in not setting aside the penalty imposed on them in the light of the amnesty scheme announced by the Government. 2. The prayer for rectification is opposed by learned SDR on the ground that the relevant agreements were not placed before the Bench so as to enable the Bench to determine what was the main activity and incidental activity and, further, he points out that the ap .....

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..... ibunal. Therefore, the applicability of the apex court's decision is highly debatable and it cannot be applied to the facts of the present case. In the circumstances, no error arises in holding that the applicants are liable to service tax. As regards the second plea, nowhere it is reflected in the order of the Tribunal that the assessees had argued against imposition of penalty and, therefore, no .....

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