2008 (9) TMI 178

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..... tch orders or arrange for dispatch of goods. They are also not concerned with preparation of invoices on behalf of the principal and receipt of the value for the goods - appellants cannot be held as C & F Agent - service tax on commission agent was introduced only w.e.f. 10-9-2004 - ST/65/2005 - A-848/KOL/2008 - Dated:- 2-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri. D.N. Panda, Mem .....

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..... d 2001-02 is erroneous in the light of the Larger Bench decision in the case of Larsen Toubro Ltd. v. Commissioner - 2006 (3) S.T.R. 321 (Tribunal-LB). We also note that the service tax on commission agent was introduced only w.e.f. 10-9-2004 and the impugned period in this case is prior to that date. As such, the impugned order is set aside and the appeal is allowed. (Dictated and pronoun .....

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