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TMI Blog2007 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 - Order No. 1129/2007 - Dated:- 20-9-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay and appeal are taken up together for disposal as the issue is covered by this Bench's Final Order No. 848/2007, dated 31-7-2007 rendered in the case of CCE v. M/s. Transasia Sales Syndicate, Bangalore - 2007 (8) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be that of 'Clearing and Forwarding Agent' for the purpose of paying Service Tax. However their pleas were rejected by the Original Authority and Commissioner (A) also did not accept the various contentions raised by them with regard to non-coverage under the said heading. 4. The learned Counsel submits that this very issue was subject matter of decision in the case of CCE v. Transasia S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the decision in the case of Prabhat Zarda Factory. However, the Larger Bench, in the case of Larsen Toubro Ltd. v. CCE, Chennai - 2006 (3) S.T.R. 321 (Tri.-LB), has overruled the decision in the case of Prabhat Zarda Factory. Therefore, Revenue's reliance on the above mentioned decision is not of much consequence for their case. In our view, the Mahavir Generics Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der C F Agents. In the Chandan chemicals case, the contention of the Revenue that a Commission Agent does not physically deal with goods and upon dealing with goods, he becomes a clearing and forwarding agent has not been accepted in the light of the statutory definition of Business Auxiliary Services. In the light of the above decisions, we hold that the decision of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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