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TMI Blog2007 (7) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1/2007 ST dated January 25, 2007 passed by the Commissioner of Central Excise (Appeals), Hyderabad confirming service tax with regard to the activity of procuring or booking orders from their customers carried out by the appellants, under the heading of "clearing and forwarding agent". The appellant's contention is that they had received the commission for procuring orders from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f citations to submit that the issue is covered in their favour and prays for allowing the appeal. The learned JDR submits that the Commissioner (A) has examined the agreement entered into by the appellants with their principal wherein the clauses of the agreement showed that they were also carrying on the activities of "clearing and forwarding agent". Since the agreement showed these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 11 of the impugned order. The plea of the appellant is that they received only commission for procuring or booking orders for their customers and did not carry out the activity of "clearing and forwarding agent". This plea is required to be accepted in terms of the cited judgements (1)Oral. Of Larson and Toubro Ltd. v. CCE [2006] 4 VST 72 (CESTAT-New Delhi); [2006] TIOL 814 (Delhi) an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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