2009 (1) TMI 196

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..... d by the revenue. The impugned order vacated a demand of service tax found to be due from the respondents under the category 'Clearing and Forwarding Agents Service' rendered by the respondents during the period 16-7-1997 to 31-8-1998. In passing the impugned order, the Commissioner relied on the Apex Court's judgment in CCE v. L.H. Sugar Factories Ltd. [2005] STT 282. The revenue has filed this o .....

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..... er res integra and has been settled by the judgments of the Apex Court, the appeal is taken up for disposal. 3. On a careful consideration of the case, I find that the impugned order is consistent with the ratio of the Apex Court's judgments in the case of L.H. Sugar Factories Ltd. (supra) and in the Gujarat Carbon & Industries Ltd.'s case (supra). Hence the impugned order does not call for any i .....

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