Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise vs Ram Shree Steels Pvt. Ltd. on 1 July, 2005
Equivalent citations: 2005(186)ELT411(TRI-DEL), 2006[3]S.T.R.709
ORDER P.S. Bajaj, Member (J)
1. In this appeal the revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has dropped the Service tax demand against the respondents.
2. We have heard both the sides and gone through the record. The Service tax for the disputed period has been demanded from the respondents on the ground that they were working as clearing & forwarding agents for the different parties. Ld. Commissioner (Appeals) has detailed the services which were provided by the respondents to various parties, in Para 4 of the impugned order and come to the conclusion that they did not fall within the category of 'clearing and forwarding' agents made by him in Para 4 of the impugned order. It is quite evident from the details of services given by him, in that para, it is evident that the respondents were only working as commission agents, being involved in the finalisation of sales transactions between the purchaser and the buyers. They were only getting their commission. They neither handled the goods of the seller, nor they carried any clearing and forwarding operations. We do not find any sufficient material/evidence on the record for disagreeing with the conclusion of the Commissioner (Appeals). Therefore, the impugned order passed by him is upheld. The appeal of the Revenue is dismissed.
(Order dictated in the open Court)