ORDER
C.N.B. Nair, Member (T)
1. The stay petition is in regard to demand of service tax and penalty. The said demand has been made treating the appellant as a clearing and forwarding agent.
2. It is not in dispute that the appellant is no way concerned with the clearing and forwarding of the goods. The goods are sent by the manufacturer directly to the buyer. The appellant is only a commission agent, and receives commission from both or either side, for the service rendered by him as sales or buying agent. The role of the appellant clearly is not that of a clearing and forwarding agent. Prima facie the demand is not tenable. In view of this the requirement for pre-deposit is waived and recovery is stayed till the disposal of the appeal.
(Dictated & pronounced in open Court on 1-9-2005)
