2008 (6) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to providing service of clearing and forwarding agent within the meaning of definition of that expression under Section 65(25) – assessee’s appeal is allowed - 63 OF 2006 - ST/106/08 - Dated:- 2-6-2008 - S.S. Kang, Vice President, and Rakesh Kumar, Member (Technical) Shri Vikas Khandelwal, C.A. for the appellants, Shri A.K. Madan, SDR, Departmental Representative, for the Revenue [O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and they are only getting commission. Contention is also that the decision of the Tribunal in the case of Prabhat Zarda Factory (supra) is over ruled by the Larger Bench of the Tribunal in the case of Larsen Tourbro vs. CCE, reported in 2006 (3) STR 321. Contention is that the Larger Bench of the Tribunal held that mere procuring of order for principal by agent on payment of commission b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X