2007 (1) TMI 563

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..... a Wadhwa, Judicial Member. - After hearing both sides, duly represented by Shri Prakash Shah, learned advocate and Shri Katiyar, learned SDR, we find that the appellants have been charged to service tax as clearing and forwarding agent. 2. Perusal of the agreement entered into by the appellant with the manufacturer M/s. Emco Ltd., reveals that the appellants have been appointed as sole selling ag .....

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..... considered by the larger Bench in the case of Larsen & Toubro Ltd. v. CCE [2006] 4 STT 231 (New Delhi - CESTAT) and it was observed that mere procuring/booking of orders for the principal by an agent on payment of commission basis would not amount to providing services as clearing and forwarding agent within the meaning of the definition of the said expression. Accordingly Tribunal's order in the .....

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