ORDER
Chittaranjan Satapathy, Member (T)
1. Heard both sides. This appeal is against a demand of service tax of Rs. 1,38,44,520/- and penalties under Sections 75A, 76 and 78 of the Finance Act, 1994. After perusal of the case ecords and consideration of arguments from both sides, we find that the appellants prima facie do not come under the purview of service tax on clearing and forwarding agents. They have bought and sold goods from their principals as distributors and at the most they appear to have in addition rendered the service of sales promotion which is not taxable under the category of clearing and forwarding agency as held in the case of CCE, Chennai v. Bhuwalika Steel Industries . Hence, we are of the view that the appellants have a strong prima facie case in their favour. Therefore, we waive the requirement of pre-deposit unconditionally during the pendency of the appeal.
(Pronounced in Court on 12-12-2005)