2006 (10) TMI 25

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Final Order No. 1721/2006, - Dated:- 11-10-2006 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are aggrieved with Order-in-Appeal No. 102/2004 dated 15-9-2004 by which the appellant's activity of canvassing to procure orders for M/s. JVSCL and M/s. JISC has been considered to come within the ambit of 'Clearing and Forwarding Agent'. The appellant contended that they were only c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mental view. 3.On a careful consideration, we notice that the facts asserted by the appellant that they are only procuring orders for their principal and were booking orders on payment of commission, is not denied by the Revenue in the matter. Therefore, the issue is covered by the judgment rendered in the case of L T Ltd. Ors. (supra) that their activity cannot be brought within the ambit of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X