2008 (7) TMI 397

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..... ribunal, New Delhi] – held that - counsel for the appellant submits that the judgment of the Larger Bench of the Tribunal in Larsen & Toubro Limited has not been challenged by the Revenue. Therefore, the same has become final. If the Tribunal in the instant case following the aforesaid judgment has dismissed the appeal of the Revenue, we do not see any reason to interfere with the same. - 42 of 2 .....

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..... is appeal. The learned counsel for the appellant does not dispute that a larger bench of the Tribunal in the matter of Larsen Toubro Limited has held that if any company is carrying on the activities of the clearing and forwarding, the same does not amount to service. Accordingly, it has rejected the contention of the Revenue. 2. The learned counsel for the appellant submits that the judgment .....

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