2013 (9) TMI 1159

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..... he Appellant. Shri N.A. Nayalkalkar, Advocate, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this appeal against the impugned order passed by Commissioner (Appeals), Commissioner (Appeals) held that respondents are not providing any Clearing and Forwarding Agent Service. 3. The brief facts of the case are that the resp .....

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..... 1 (Tri.-Del.) = 2006 (3) S.T.R. 230 (Tribunal). 5. Revenue challenged the order passed by the Commissioner (Appeals) in respect of the finding where the Commissioner (Appeals) followed the decision of Hon ble Supreme Court in the case of L.H. Sugar Factories Ltd. 6. We find that in the show cause notice demand is under the service of clearing and forwarding agent, when the activities underta .....

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