9911796707
TMI Blog2007 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is rejected - ST/80/2005 - 1228/2007 - Dated:- 31-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - Revenue is aggrieved with Order-in-Appeal No. 74/2005 (S.T.) dated 29-7-2005 by which the Commissioner (A) has set aside the Order-in-Original No. 14/2005 dated 28-1-2005 passed by the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing recorded by him is reproduced herein below: I have gone through the records of the case including the submissions made in the appeal memorandum as also oral submissions made at the time of personal hearing. I find that the appellant has been appointed as 'Indenting Agent' by M/s. BOS, vide indenting agent agreement dated 4th Feb. 1999. As per the said agreement the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Honourable CESTAT held that: the appellants are neither clearing any goods nor forwarding any goods. Products of the principal are supplied to the appellant on consignment basis and the appellant sells the products to the customers. Such an activity would not come within the ser vices provided to a client by clearing and forwarding agent in relation to clearing and forwarding operation. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of Central Excise, Service Tax Division-Il, Bangalore. Revenue is aggrieved with this findings. 2. We have heard both sides and perused the grounds of appeal and considered the same. The learned Counsel relied on Larger Bench judgment rendered in the case of Larsen Toubro Ltd. v. CCE, Chennai - 2006 (3) S.T.R. 321 (Tri.-LB) which has clearly upheld the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
