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TMI Blog2007 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods would not be covered under C & F Agents - appeal are allowed - ST/STAY/59 OF 2007 IN ST/72 OF 2007 - 1129 OF 2007 - Dated:- 20-9-2007 - DR. S. L. PEERAN, JUDICIAL MEMBER AND T. K. JAYARAMAN, TECHNICAL MEMBER ORDER [Dr. S. L. Peeran, Judicial Member.] -1. The stay and appeal are taken up together for disposal as the issue is covered by this Bench's rendered in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the activity of 'Consignment Agent' cannot be considered 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 (Appeals) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Factory. However, the Larger Bench, in the case of Larsen Toubro Ltd v. CCE, Chennai 2006(3) STR (Tri.- LB), has overruled the decision in the case of Prabat 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 has clearly brought out the distinction between 'Clearing Forwarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 (Appeals) is correct. Revenue's appeal has no merits and the same is rejected." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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