2006 (10) TMI 452

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..... Indenting Agent has been treated as Clearing and Forwarding Agent. They had been registered for payment of Service Tax. Further after they changed their activity to Indenting Agent. They prayed for canceling the licence and stopped making payments. However, show cause notice was issued on the premise that the activity of Indenting Agent also comes within the category of Clearing and Forwarding Ag .....

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..... ng within the category of C F Agent Service and such demands were set aside. 2. The learned Counsel relies on this judgment. He also submits that they are in the nature of Del Credere Agent and they are also held to be not coming within the ambit of C F Agent of this bench judgment rendered in the case of Sreenidhi Polymers Pvt. Ltd. v. CCE, Bangalore-III 2006 (3) STR 597 (Tri.-Bang); (b) R .....

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