2009 (1) TMI 196

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..... 131 OF 2009 - Dated:- 28-1-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER N.J. Kumaresh for the Appellant. R. Suresh for the Respondent. ORDER 1. This is an appeal filed 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 16-7-19 .....

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..... which was pending before the Apex Court has since been decided against the revenue in the judgment in CCE v. Gujarat Carbon Industries Ltd. [2008] 16 STT 108 (SC). As the dispute is no longer 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 wit .....

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