2007 (7) TMI 594

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..... sioner of Central Excise (Appeals), Hyderabad confirming service tax with regard to the activity of procuring or booking orders from their customers carried out by the appellants, under the heading of clearing and forwarding agent . The appellant's contention is that they had received the commission for procuring orders from their clients only and they were not carrying on the activity of cl .....

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..... eal. The learned JDR submits that the Commissioner (A) has examined the agreement entered into by the appellants with their principal wherein the clauses of the agreement showed that they were also carrying on the activities of clearing and forwarding agent . Since the agreement showed these activities, the Commissioner (A) held that service tax is required to be levied under the said catego .....

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..... ocuring or booking orders for their customers and did not carry out the activity of clearing and forwarding agent . This plea is required to be accepted in terms of the cited judgements (1)Oral. Of Larson and Toubro Ltd. v. CCE [2006] 4 VST 72 (CESTAT-New Delhi); [2006] TIOL 814 (Delhi) and CCE, Allahabad v. Chandan Chemicals [2007] 8 VST 786 (CESTAT-New Delhi); [2007] 80 RLT 916 and large number .....

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