Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (5) TMI 302 - CESTAT, BANGALOREClearing and forwarding agent- whether a person procures order and gets commission cannot be treated as falling within the category of ‘Clearing and forwarding agent’? in the light of the judgment of Larger Bench in the case of Larsen & Toubro Ltd. v. CCE 2006 -TMI - 460 - Appellate Tribunal, New Delhi, which overruled the judgment rendered in case of Prabhat Zarda Factory (India) Ltd. v. CCE [2007] 7 STT 226 (Kolkata - CEGAT), the Commissioner (Appeals) held that C&F agent who procures order and get commission cannot be treated as come within the category of ‘Clearing and Forwarding services’. Tribunal upheld the decision of Commissioner (Appeals).
|