ORDER
S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit Service Tax of Rs. 4,09,676/-. They were carrying on the activity of C & F Agents on behalf of M/s. Parrys Confectionery Ltd. M/s. Parrys Confectionery Ltd. had taken on rent a building. They were paying building rent, freight charges, telephone charges, handling charges, electricity charges, salary of employees, etc. The Revenue has proceeded to add all these elements in the Commission received by the appellants. This is contested on the ground that there is no provision in the relevant sections to add these ingredients in the Commission received by the appellants who are doing the service of C & F Agents.
2. We have heard both sides in the matter. Prima facie, the appellants have made out a case in their favour. The Service Tax, in terms of the relevant provisio to Section 67, is only on the Commission and not on the other elements received by the principals. Prima facie, the appellants have a good case on hand.-Hence, waiver is granted in the matter. There shall be no recovery till the disposal of the appeal. Appeal to come up in its turn. Stay application allowed.
(Pronounced and dictated in open Court)
