2014 (1) TMI 668

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..... ibunal, New Delhi] in which Tribunal held that persons engaged in mere procurement of orders on commission basis are not covered under clearing and forwarding agent service under Section 65(25) of the Finance Act. Commissioner (Appeals) has set aside the order-in-Original following this decision of Larger Bench of Tribunal - Decided against Revenue. - Appeal No. 16 of 2009 - - - Dated:- 3-5-2013 .....

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..... lt that respondent is engaged in providing clearing and forwarding agent service . A Show Cause Notice was issued to assessee demanding service tax amounting to Rs.9,45,514/- along with interest and also proposing penalties on the respondent. Show Cause Notice was confirmed by the original authority. Assessee filed an appeal before Commissioner (Appeals) who vide impugned order set aside the Orde .....

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