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T.K.JAYARAMAN
S. B. Enterprise – Appellant
Versus
Commissioner of Central Excise, Cochin – Respondent


Advocates Appeared:
Varadarajan,K. Sambi Reddy

ORDER

1. This appeal has been filed against Order-in-Appeal No. 20/2006-ST, dated 15-2-2006 passed by the Commissioner of Central Excise (Appeals), Cochin.

2. The appellants are registered as C & F Agents and paid service tax for the period from September 1999 to June 2004. Later on, they came to know about the CESTAT orders dated 27-4-2004, in the case of Mahavir Generics v. CCE 2004 (170) ELT 78/[2007] 6 STT 523 (Delhi - CESTAT) by which it was held that the services of consignment agents cannot be charged to Service Tax as C&F Agent. The appellants were functioning as commission agents for some of the manufacturers of steel pipes. They get the steel pipes and tubes on consignment basis, stock them in their premises and sell the products to their customers. In view of the above decision of the CESTAT they claimed the refund of the Service Tax and penalty paid by them. But the lower authority rejected their refund claim on the ground that the appellants cannot be treated as Commission Agent. Therefore, they approached the Commissioner (Appeals) who passed the impugned order holding that the claim of the refund is not maintainable and the appellants are liable to pay service tax as

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