{"id":268019,"date":"2007-03-26T00:00:00","date_gmt":"2007-03-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/parijat-paper-mills-vs-cce-on-26-march-2007-2"},"modified":"2016-03-21T09:12:44","modified_gmt":"2016-03-21T03:42:44","slug":"parijat-paper-mills-vs-cce-on-26-march-2007-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/parijat-paper-mills-vs-cce-on-26-march-2007-2","title":{"rendered":"Parijat Paper Mills vs Cce on 26 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Parijat Paper Mills vs Cce on 26 March, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 10 STT 485<\/div>\n<div class=\"doc_bench\">Bench: N T C.N.B., M Ravindran<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>C.N.B. Nair, Member (T)<\/p>\n<p id=\"p_1\">1. Heard both sides and perused the records.\n<\/p>\n<p id=\"p_2\">2. The service tax demand is on the basis that the appellant is a clearing and forwarding agent.\n<\/p>\n<p id=\"p_3\">3. It is being pointed out that the appellant is a mere commission agent and did not perform any clearing or forwarding service. The submission is that it remains settled by the decision of this Tribunal in the case of <a href=\"\/doc\/694661\/\" id=\"a_1\">Larsen &amp; Toubro Ltd. v. CCE, Chennai<\/a> as reported in 2006 (3) S.T.R. 321 (Tri. &#8211; LB) that a mere commission agent is not liable to pay service tax, as it is not rendering clearing and forwarding service.\n<\/p>\n<p id=\"p_4\">4. There is no material on record which indicates that the activity of clearing and forwarding of goods is undertaken by the appellant. In this factual situation, service tax demand is not sustainable in the light of our decision in the case of Larsen &amp; Toubro Ltd.\n<\/p>\n<p id=\"p_5\">5. The appeal succeeds and allowed with consequential relief, if any, to the appellant.\n<\/p>\n<p id=\"p_6\">(Dictated and pronounced in the open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Parijat Paper Mills vs Cce on 26 March, 2007 Equivalent citations: 2007 10 STT 485 Bench: N T C.N.B., M Ravindran ORDER C.N.B. Nair, Member (T) 1. Heard both sides and perused the records. 2. The service tax demand is on the basis that the appellant is a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-268019","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parijat Paper Mills vs Cce on 26 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/parijat-paper-mills-vs-cce-on-26-march-2007-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parijat Paper Mills vs Cce on 26 March, 2007 - Free Judgements of Supreme Court &amp; 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