2006 (10) TMI 452

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..... dated 28.9.2003 by which their activity of 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 .....

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..... for the principal cannot be treated as coming 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, Bangalor .....

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