2007 (10) TMI 27

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..... allowed - S.T.DM-38/2005 - A-1838/KOL/2007 - Dated:- 26-10-2007 - [Order per : Chittaranjan Satapathy, Member (T)].- Heard both sides. The appellants before us have been charged with Service tax liability as a recipient C F services. Shri S. P. Ojha, ld. Consultant appearing for the appellants states that the service rendered by the broker was only for procuring orders for the appellants' Co .....

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..... ot be covered under C F agent's services. 3. Heard the Id. DR for the Department who reiterates the impugned order. 4. After hearing both sides and perusing the case records and the cited decisions, we are of the view that the booking of orders done by the broker on behalf of the appellants cannot be covered under C F Agent's services and hence, the ratio of the above cited decisions i .....

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