{"id":6461,"date":"2005-09-01T00:00:00","date_gmt":"2005-08-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/amrit-varsha-ispat-p-ltd-vs-commissioner-of-central-excise-on-1-september-2005"},"modified":"2016-07-02T02:41:40","modified_gmt":"2016-07-01T21:11:40","slug":"amrit-varsha-ispat-p-ltd-vs-commissioner-of-central-excise-on-1-september-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/amrit-varsha-ispat-p-ltd-vs-commissioner-of-central-excise-on-1-september-2005","title":{"rendered":"Amrit Varsha Ispat (P) Ltd. vs Commissioner Of Central Excise on 1 September, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Amrit Varsha Ispat (P) Ltd. vs Commissioner Of Central Excise on 1 September, 2005<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice-, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> C.N.B. Nair, Member (T)<\/p>\n<p>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.\n<\/p>\n<p>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.\n<\/p>\n<p>(Dictated &amp; pronounced in open Court on 1-9-2005)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Amrit Varsha Ispat (P) Ltd. vs Commissioner Of Central Excise on 1 September, 2005 Bench: S Kang, Vice-, N T C.N.B. 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 [&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-6461","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>Amrit Varsha Ispat (P) Ltd. vs Commissioner Of Central Excise on 1 September, 2005 - 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\/amrit-varsha-ispat-p-ltd-vs-commissioner-of-central-excise-on-1-september-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amrit Varsha Ispat (P) Ltd. vs Commissioner Of Central Excise on 1 September, 2005 - Free Judgements of Supreme Court &amp; 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