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2011 (9) TMI 352 - AT - Service TaxActivity coming under C&F agent to make it liable to service tax - activity of procuring of orders for the principal on commission basis - As decided in the case Larsen & Toubro Ltd. vs. CCE, Chennai [2008 -TMI - 34632 - CESTAT, CHENNAI] which clarifies the scope of clearing and forwarding agent, it stands held that mere procurement of orders on commission basis and not entrusted the work of clearing and forwarding of the goods would not get covered under the said category - respondents in the present case are only procuring orders for their principal and are not dealing with the goods at all and thus are not liable of Service tax - Hence held that Appeal of the revenue is rejected.
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