Status Polymers Vs. Commissioner of Central Excise

Status Polymers vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 27, 2006

~1 min read

https://sooperkanoon.com/case/43243

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/43243
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., K Kumar
Decided On: Jul 27, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Status Polymers

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2007)9STT419

Excerpt

2. prima facie we find that the agency functions proceed beyond the activities of del credere agent. the commissioner has confirmed the demand on the entire amount received for the services rendered by this agent. prima facie we find that amounts received towards del credere agency service cannot be levied to service tax as held by the tribunal in the case of raja rajeshwari international polymers (p) ltd. v. cce, bangalore the tax liability may arise. that will have to be heard and decided. in this view of the matter, we would consider that the applicant should be asked to pay a deposit of rs. 1 lakh (rupees one lakh only) out of total service tax demand, penalty and other liabilities arrived as sufficient to meet the requirement of section 35f of the central excise act, 1944 as applicable to service tax. subject to such deposit and compliance thereof reported on 27-9-2006 further pre-deposit of duty shall stand waived and recovery thereof stayed pending the appeal and the matter would be listed for regular hearing.

Full Judgment

2. Prima facie we find that the agency functions proceed beyond the activities of Del Credere Agent. The Commissioner has confirmed the demand on the entire amount received for the services rendered by this agent. Prima facie we find that amounts received towards Del Credere Agency Service cannot be levied to service tax as held by the Tribunal in the case of Raja Rajeshwari International Polymers (P) Ltd. v. CCE, Bangalore the tax liability may arise. That will have to be heard and decided. In this view of the matter, we would consider that the applicant should be asked to pay a deposit of Rs. 1 lakh (Rupees One lakh only) out of total service tax demand, penalty and other liabilities arrived as sufficient to meet the requirement of Section 35F of the Central Excise Act, 1944 as applicable to Service Tax. Subject to such deposit and compliance thereof reported on 27-9-2006 further pre-deposit of duty shall stand waived and recovery thereof stayed pending the appeal and the matter would be listed for regular hearing.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Status Polymers vs Commissioner of Central Excise Same Subject Service Tax Same Judge S T S.S., K Kumar