Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 668 - AT - Service TaxDemand of service tax - Clearing and forwarding agent service - Held that:- respondent was merely procuring/booking orders for JEWL on payment of commission basis. We also take note of the decision of Larger Bench of Tribunal in case of Larsen & Toubro Ltd. Vs. CCE - [2006 (6) TMI 3 - Appellate Tribunal, New Delhi] in which Tribunal held that persons engaged in mere procurement of orders on commission basis are not covered under clearing and forwarding agent service under Section 65(25) of the Finance Act. Commissioner (Appeals) has set aside the order-in-Original following this decision of Larger Bench of Tribunal - Decided against Revenue.
|