TMI Blog2008 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ’ble Punjab & Haryana High Court in the case of CCE v. United Plastomers held that mere procuring of orders on commission basis not amounted to C&F Agent service – assessee’s plea is acceptable - therefore, demand is set aside - ST/533 & 534 OF 2006 - ST/216-217 OF 2008 - Dated:- 16-7-2008 - S.S. KANG, VICE PRESIDENT and RAKESH KUMAR, TECHNICAL MEMBER R. Santhanam for the Appellant. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on commission basis and as per the decision of the Larger Bench of the Tribunal in the case of Larsen Toubro Ltd v, CCE [2006] 4 STT 231 (New Delhi - CESTAT) and affirmed by Hon'ble Punjab Haryana High Court in the case of CCE v. United Plastomers [2005] 14 STT 67 held that mere procuring of orders on commission basis not amounted to C F Agent service. 3. The revenue submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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