2011 (1) TMI 198

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..... dent. [Order per : D.N. Panda, Member (J)].  - While Revenue's plea is that the Respondent is to be made liable to tax under the category of "clearing and forwarding" agency service provider, the Respondent claims that it has provided "business auxiliary services". Ld. first Appellate Authority at page-3 of the order has examined the nature of the service provided by the Respondent in minut .....

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..... at the Respondent was receiving the goods and after those were cleared, subsequent activity of marketing was undertaken. When such was the situation the respondent has to come under the category of "clearing and forwarding service" provider. 4. Upon hearing both the sides and perusal of the agreement and also the speaking order passed by the ld. first appellate authority, we are unable to fi .....

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