2006 (8) TMI 41

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..... 05 - Final Order No. 298/2006-ST - Dated:- 1-8-2006 - S.S. Kang: Heard the learned SDR and none appeared on behalf of the respondent in spite of notice of hearing. 2. Revenue filed this appeal against the Order-in-Appeal passed by the commissioner (Appeals) whereby a demand of service tax was set aside on the ground that respondents are not providing services as clearing and forwarding a .....

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..... e customer of TISCO. Revenue relied upon the Larger Bench of this Tribunal in the case of Medpro Pharma Pvt. Ltd Vs C.C.E, Chennai- 2006 (75) RLT 193 (CESTAT-LW)=2006 (3) STR 355. The Larger Bench of the Tribunal held that whether services provided in either clearing and forwarding or both will fall within the definition of 'clearing and forwarding agent' Further, we find that as per the contract .....

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