TMI Blog2007 (9) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... kable - Tribunal allow the assessee appeal - S/152/2007 - 1159/2007 & S.O.No. 936/2007 - Dated:- 14-9-2007 - [Order per : P.G. Chacko, Member (J)]. - One of the applications is for waiver of pre-deposit and stay of recovery and the other is for out-of-turn disposal of the appeal. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel that the question whether the above activity could be termed 'clearing and forwarding agents service' stands settled in the case of Larsen Toubro Ltd. v. Commissioner , 2006 (3) S.T.R. 321 (Tri. - LB.), wherein it was held that 'Clearing and Forwarding Agents' service' required a connection with clearing and forwarding operations and that mere procurement of orders would no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the authorities them selves were not clear in their mind as to the nature of the service rendered by the appellants during the period of dispute. In this connection, a few letters have been placed on record. Letter dated 13-10-2003, issued by the Superintendent of Central Excise to the appellants says that the latter is liable to pay service tax on the commission/overriding commission collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s abundantly clear from the documents mentioned above. They were not consistent in their approach to the subject-matter of this case. By taking different views at different points of time as regards the nature of the service rendered by the appellants to M/s. IBM during the material period, the departmental authorities themselves landed the assessee in total chaos and confusion. They are, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
