TMI Blog2007 (6) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... n is correct - Appeal Nos. ST/147 & 242/2006 - Final Order Nos. 621 & 622/2007 - Dated:- 5-6-2007 - [Order per: S.L. Peeran, Member (J)]. - In both these appeals, the issue is common and hence, they are taken up together for disposal as per law. 2. The appellants were covered under the Service tax under the category of Clearing and Forwarding Agents . They had collected commission on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galore [2006 (3) S.T.R. 276 (T) 2004 (170) E.L.T. 78 (Tri.-Del.)] and M/s. B.S. Refrigeration Ltd. v. CST, Bangalore - 2006 (4) S.T.R 103 (Tribunal) = 2006-TIOL-1541-CESTAT- BANG. The learned Counsels further submits that stay of recovery has been granted in this matter based on the citations referred to by him. He submits that in the case of J.C. Pharma, they were spending certain amounts towa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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