9911796707
TMI Blog2007 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is not liable to pay tax - Appeal No. ST/50/2007 - Final Order No. A-1856/KOL/2007 - Dated:- 8-11-2007 - Shri D.N. Panda, Member (J) [Order]. - The short question involved in this appeal is whether the following nature of activity carried out by the Appellant shall be classified as Clearing and Forwarding Agent Service. (i) To coordinate execution of orders on the behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that soon after the Larger Bench decision in the case of Larsen and Toubro's case was made and reported in 2006 (3) S.T.R. 321, overruling Tribunal's judgment in Prabhat Zarda's case 2006 (2) S.T.R. 584 (Tribunal) = 2002 (145) E.L.T. 222 (Tribunal) the appellant shall not at all be considered as a Clearing and Forwarding Agent under any circumstances. Also his submission was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent judgment of the Tribunal in the case of Dma Iron Steel Ltd. v. Commissioner of Central Excise, Patna reported in 2007 ( S.T.R. 19 (Tri-Del) also guides that the appellant having carried out similar nature of activity as that was in that case should not be brought to the ambit of law to be held taxable under the class Clearing and Forwarding Agent. It is apparent from the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
