2008 (7) TMI 153

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..... the ground that the appellants are providing service of Clearing & Forwarding Agent – Contention of appellant is that now the Larger Bench of the Tribunal in Larsen & Toubro vs. CCE, has over-ruled the decision of Prabhat Zard Factory – contention is accepted - matter is remanded back to the adjudicating authority
S.S. Kang, Vice President, and Rakesh Kumar, Member (Technical) Shri A.K. Sisodi .....

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..... working on commission basis and, they are not providing any service of clearing and forwarding agent. 5. Revenue submitted that as per agreement between the principals and the appellants, the appellants are liable for collecting payment for the goods supplied and they shall secure such payment. In view of this clause in the agreement, the appellants are providing service of procuring orders, arra .....

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