2007 (10) TMI 366

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r procuring orders for the appeallant’s company thus broker has not rendered any service in the nature of clearing and forwarding agent services. Held that in the light of some decision decided earlier that booking of order done by broker on behalf of appellant cannot be covered under C&F Agent services, thus the impugned order set-aside and the appeal is allowed. - S.T. DM-38/2005 - A-1838 (K .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CCE [2006] 4 STT 231 (New Delhi - CESTAT) (LB); (ii) Protec Laboratories (P.) Ltd. v. CCE [2006] 5 STT 101 (Mum. - CESTAT); (iii) CCE v. Bhuwalka Steel Industries Ltd. [2005] 2 STT 138 (Chennai - CESTAT). 2. Shri Ojha states that as held in the aforesaid decisions merely booking of orders for commission basis cannot be covered under C F agent's services. 3. Heard the ld. DR for the Departm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X