2010 (1) TMI 238 - AT - Service Tax

Procurement of orders for customers service tax under the category of C&F agent is not chargeable demand and penalty set aside Decision in the matter of Larsen & Toubro Ltd. Vs CCE Chennai 2006 -TMI - 460 - Appellate Tribunal, New Delhi followed

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal against the demand of service tax on C&F Agents, citing that procuring orders and receiving brokerage does not constitute C&F Agent services. The demand and penalty were set aside based on previous legal decisions.