ORDER
S.L. Peeran, Member (J)
1. The appellant is seeking waiver of pre-deposit of service tax amount of Rs. 73,906/- and penalty of Rs. 1,49,312/-. The appellants have been brought within the net of service tax on the ground that they are ‘Clearing & Forwarding Agent’. The learned Counsel submits that they are ‘Del Credere Agent’ and not performing the business of Clearing & Forwarding. He submits that the issue is covered by this Bench ruling by Final Order No. 126/2005 dated 20-1-2005 rendered in the case of Raja Rajeshwari International Polymers (P) Ltd., Bangalore v. CCE, Bangalore – .
2. Heard the learned JDR who distinguishes the above stated judgment and seeks date for arguing the matter.
3. Prima facie, we find that the appellant had pleaded before the lower authority that they are ‘Del Credere Agent’ and not performing the business of ‘Clearing & Forwarding’. We find that the ratio of the Tribunal judgment rendered in the case of Raja Rajeshwari International Polymers (P) Ltd. (supra) is applicable to the facts of this case. The stay application is allowed granting waiver of pre-deposit of disputed amounts and staying its recovery till the disposal of the appeal. As the issue is covered by the Tribunal judgment, the appeal to come up for hearing on 25-2-2005.
(Pronounced and dedicated in open Court)