2007 (4) TMI 190 - AT - Service Tax

Appellant s submission is that in view of decision of this Tribunal in Larsen & Toubro Ltd. vs. CCE, Chennai, mere commission agent is not liable to pay service tax, as it is not rendering clearing and forwarding service, is acceptable - no material on record which indicates that the activity of clearing and forwarding of goods is undertaken by the appellant demand not susatainable

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a commission agent, stating that they are not liable to pay service tax as they do not perform clearing and forwarding services. The decision was based on a previous case involving Larsen & Toubro Ltd. The appeal was allowed with consequential relief to the appellant.