2008 (7) TMI 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service of clearing and forwarding agent - impugned orders are set aside and appeals are allowed - 293-294 of 2006-CST Br. - - - Dated:- 7-7-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Member (Technical) S.K. Goswami, Advocate, for the appellant. A. P. Tiwari, Jt. CDR, for the respondent. [Order per S. S. Kang, Vice President] - Heard both sides. 2. Common issue is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agent is covered under the scope of clearing and forwarding agent is decided by the Larger Bench of the Tribunal in the case of Larsen Toubro Ltd. (supra). The Tribunal held that the person engaged in procurement of orders on commission basis is not covered under service of clearing and forwarding agent. In view of the above decision, the impugned orders are set aside and appeals are allowe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X