2007 (7) TMI 97

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..... peal No. S/50/2007 - F.O.No. 907/2007 & S.O.No. 749/2007 - Dated:- 25-7-2007 - [Order per].- The lower authorities have demanded Service Tax of over Rs. 5 lakhs from the appellants for the periods 1999-2000 to 2003-04 by treating them as Clearing and Forwarding Agents of a foreign company. The demand is on the commission received by the appellants from the foreign company for their service as i .....

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..... the case of Larsen Toubro Ltd. v. Commissioner of Central Excise, Chennai [2006 (3) S.T.R. 321 (Tri.-LB)]. As per the Larger Bench decision, persons engaged in mere procurement of orders on commission basis do not fall under the definition of 'Clearing and Forwarding Agent' under Section 65 of the Finance Act, 1994. The appellants were engaged only in such an activity. The demand of Service .....

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