{"id":53429,"date":"2010-03-05T00:00:00","date_gmt":"2010-03-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-service-tax-vs-ms-sreenidhi-polymers-p-ltd-on-5-march-2010"},"modified":"2015-03-12T16:17:47","modified_gmt":"2015-03-12T10:47:47","slug":"the-commissioner-of-service-tax-vs-ms-sreenidhi-polymers-p-ltd-on-5-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-service-tax-vs-ms-sreenidhi-polymers-p-ltd-on-5-march-2010","title":{"rendered":"The Commissioner Of Service Tax vs M\/S Sreenidhi Polymers (P) Ltd on 5 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Service Tax vs M\/S Sreenidhi Polymers (P) Ltd on 5 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT BANGAEORE\nDATED THIS THE 5* DAY OF MARCH, zoi\ufb01adg\n\nPRESENT\n\nTHE HON'BLE M.JUSEICE_K.LlMA\ufb01$\ufb01NATH'g C\n\nAND '~\u00ab \u00bb\n\nTHE HON'ELE MRS. JUsTIcE*3.V;NAGARATR\ufb01Ac\n\nc.E.A.RO}26\/2005\nBETWEEN:\n\n1 THE cOMMIssIONER.OE SERVICE TAX\nSERVICE TAX cOMIssIONERATE*.*\nBANGALORE 27.\"\"~Jj V52, 1,_*\n\n.\"\"\u00ab7' * \u00a3~' *_'7:.i\u00bbAppELLANT\n\n(By Sri : g;v CHA\ufb01\ufb01RRSHEKARA REDDY,ADV.)\n\n1 Mrs SREENI\u00a7HI*EO1YMERS (P) LTD\nNO 1674 AVIEASH MANSION, IST FLOOR\n,.1sT CROSSJLAL EAGH ROAD,\n.{,BANGALORE,70,\n\"ir:'H \"\"\" \" RESPONDENT<\/pre>\n
 =,*;By-sr;;*g_s RAVISHANKAR,ADV.)<\/p>\n
_ This ;CEA filed u\/S.35G of the Central
\nExcise Act, 1944 arising out of order dated<\/p>\n
nC\u00ab25~02e2005 passed in Appeal NO.128\/04 in Order
\nf;NO:388\/O5, praying that this HOn’ble Court may
\n@be_pleased to:\n<\/p>\n
direct the Appellate Tribunal to refer the<\/p>\n
E”‘, question of law amended section 35G(1) of the<\/p>\n
Central Excise Act, 1944 which is stated at
\npara–8 and set–aside the Final Order in Appeal
\nNo.l28\/04 in Order 160.388\/05 and decide the
\nquestion Of law accordingly, in the interest
\nof justice and equity.\n<\/p>\n
f\/I<\/p>\n
contends that service rendered by the assessee<\/p>\n
falls under the category of Del Credere Agent<\/p>\n
and therefore the assessee is not liable tol<\/p>\n
pay the tax. He further’ \u00a2og\u00a3\u00e9\ufb01a5′.thg:’<\/p>\n
amendment to Finance Act was brought;in thex<\/p>\n
year 2005 which hash come finto_fforceW$withf<\/p>\n
effect from 16.5g\u00a7O0\u00a7;”fWhe\u00a2\u00a7in hthe< service
\nrendered by a Del dredage agent has also been
\nincluded under business auailiarv service. In
\nview of "the d\ufb01\ufb01\u00e9ndment' uhich has come into
\nforce with effect from 16\u00a2d.2005 holding a Del
\nCredere Agent iaaliable to be taxed under the<\/p>\n
service Tax.Act_e Therefore, taking us through<\/p>\n
-. the\u00e9 definition _____ ,of Del Credere Agent and<\/p>\n
i_’a@endmentybrought into the Finance Act, in the<\/p>\n
year* Z\ufb01\ufb01\ufb01\ufb01? contends that in view of the<\/p>\n
j inclusion of the service of a Del Credre Agent<\/p>\n
.fas a Auxiliary service, it goes without saying<\/p>\n
‘ ‘that the Del Credere Agent was excluded from<\/p>\n
Ax payment of service Tax prior to the<\/p>\n
amendment. He further contends that the<\/p>\n
service rendered by the assessee to the IPCL<\/p>\n
\u00a33″\n<\/p>\n
is more in the nature of an indemnifier as the<\/p>\n
assessee as to indemnify to the value of the<\/p>\n
goods sold by the IPCL to its customers andW<\/p>\n
that the assessee shall ~ensure Vthel proper<\/p>\n
repayment of the value of the goods_sol\u00a7nhy<\/p>\n
the IPCL to its customers.d y Therefore; hed<\/p>\n
contends that the act of–the respondent cannot
\nbe treated as a”C’i\u00a7??FVlAgent. In the
\ncircumstances he re\u00a7uests{the:CQurt to dismiss<\/p>\n
the appeal} _i,\ufb01<\/p>\n
7. Hayinde’heard_.the counsel for the
\nparties{” we haye to look into the meaning of<\/p>\n
the _-pe1 ‘”‘c,\u00a7~;.ec1;:-r.-._\u00a7- ‘Agent. In Black’s Law<\/p>\n
-mpictionaryy 6a; Edition, dddd Del Credere Agent<\/p>\n
‘M\ufb01eans an agreement by which a factor, when he<\/p>\n
sells_>goeds on credit for an additional<\/p>\n
‘W_”commission (called a ‘del credere commission’)<\/p>\n
dguaranties the solvency of the purchaser and<\/p>\n
d”uHhis performance of the contract. Such a<\/p>\n
vfactor is called a ‘del credere agent’. He is<\/p>\n
a mere surety, liable to his principal only in<\/p>\n
case the purchaser makes default. Agent who<\/p>\n
\u00a7$\/.\n<\/p>\n
. _ ,?a._x <\/p>\n
(a) ‘commission agent’ means any person who
\nacts on behalf of another person and ’causes<\/p>\n
sale or purchase of goods, or proyisionl or<\/p>\n
receipt of services, for a considerationf*andW<\/p>\n
includes any person who, while” aCting_ on”<\/p>\n
behalf of another person f<\/p>\n
(i) deals with goodslt or services “\u00bb\u00a2r,
\ndocuments of title to such ;goods or_*<\/p>\n
services; or<\/p>\n
(ii) collects payment of”sale price of such
\ngoods or services; org, v<\/p>\n
(iii) guarantees ,for,’collection\u00b0 or payment
\nfor such goods or services; or<\/p>\n
(iv) undertakes .agy. activities relating to
\nsuch sale or purchase of such goods or
\nawservic\u00e9sa ‘”v ”\n<\/p>\n
Whereunder ‘the vservice rendered by a Del<\/p>\n
Credere hgent~ has Tbeen. brought into service<\/p>\n
xr*10f?e\u00a7mbined reading of the definition of<\/p>\n
‘V C in Ft agent under the Finance Act under<\/p>\n
\u00ae%section 65(25) and the meaning of Del Credere<\/p>\n
l Agent and the amendment brought into in the<\/p>\n
“year 2005, whereunder Del Credere Agent is<\/p>\n
also included would clearly establishes that<\/p>\n
prior to the amendment, the service rendered<\/p>\n
\ufb02y<\/p>\n
=\u00ab._..\u00ab<\/p>\n
Ff)<\/p>\n
by a Del Credere Agent had been excluded from<\/p>\n
service tax. Therefore, we are of the j\ufb01ew<\/p>\n
that since the respondent~assessee=nas-notia\ufb01ch<\/p>\n
& f Agent for IPCL as it”‘”w–:–1s 5a .3Z)”e3;’4_CVVre}\ufb01eVir=ei<\/p>\n
Agent the respondent ~assesseeJispnot,iiahleu<\/p>\n
to ‘pay service tax as *ordered’.byg \ufb02\ufb01e””Asstth<\/p>\n
Commissioner of Centra;~Excise.<\/p>\n
11. Accoprdingiyi View that
\na similar mistake has aleo been committed by
\nthe Commissi\u00a2ner’.}Appea1s% and further we are
\nof   is justified in
\ndistingnishingm\ufb01$$g@\u00a7finition of Clearing and<\/p>\n
Forwarding Agent an\ufb02 the Del Credere Agent and<\/p>\n
igingviewgoffthe agreement entered into between<\/p>\n
IACL and respondent–assessee and the nature of<\/p>\n
“‘* “service rendered to IPCL by the respondent, we<\/p>\n
hare_fof the view that the assessee is not<\/p>\n
A” “liable for payment of service tax.<\/p>\n
12. Accordingly, the question of law<\/p>\n
framed in this appeal is answered against the<\/p>\n
revenue and in favour of the assessee,<\/p>\n
Accordingly, the appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Service Tax vs M\/S Sreenidhi Polymers (P) Ltd on 5 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna IN THE HIGH COURT OF KARNATAKA AT BANGAEORE DATED THIS THE 5* DAY OF MARCH, zoi\ufb01adg PRESENT THE HON’BLE M.JUSEICE_K.LlMA\ufb01$\ufb01NATH’g C AND ‘~\u00ab \u00bb THE HON’ELE MRS. JUsTIcE*3.V;NAGARATR\ufb01Ac c.E.A.RO}26\/2005 BETWEEN: 1 THE cOMMIssIONER.OE […]<\/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":[8,20],"tags":[],"class_list":["post-53429","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Service Tax vs M\/S Sreenidhi Polymers (P) Ltd on 5 March, 2010 - Free Judgements of Supreme Court & 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\/the-commissioner-of-service-tax-vs-ms-sreenidhi-polymers-p-ltd-on-5-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Service Tax vs M\/S Sreenidhi Polymers (P) Ltd on 5 March, 2010 - 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