Customs, Excise and Gold Tribunal - Delhi
Medpro Pharma Pvt. Ltd. vs Commissioner Of C. Ex. on 19 November, 2004
Equivalent citations: 2006[3]S.T.R.464
ORDER P.S. Bajaj, Member (J)
1. Heard. The appellants have been directed to pay Service tax of Rs. 2,28,533/- for the period July, 2001 to August, 2002. The learned Counsel has contended that the appellants are only clearing and forwarding agents for M/s. Cipla Ltd. and as such are not covered under the Service Tax in view of the law laid down in an identical case of Mahavir Generics v. CCE Bangalore wherein the Tribunal has taken the view that activity of service, by clearing and forwarding agent, does not fall within the ambit of Service tax. This contention of the Counsel has prima facie, legal force. Therefore, the appellants have a strong case on merits. The pre-deposit of the entire Service tax and the penalty is waived and its recovery stayed till the disposal of the appeal.
The appeal is fixed for regular hearing on 14.1.2005.