2008 (6) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Revenue [Order Per S.S. Kang Vice President]- Heard both sides. 2. Appellants filed this appeal against the impugned order whereby demand of service tax was confirmed by treating the appellants as clearing and forwarding agent. 3. Case of the Revenue is that as the appellant is procuring orders and passing them to the principal for execution in lieu of commission, hence, the appellants are p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s would not amount to providing service of clearing and forwarding agent. 5. The Revenue submitted that as the appellants were procuring orders on behalf of the principal and also pursuing the principal for supply of goods and they were also responsible for payment of goods supplied by the principal they should be treated as clearing and forwarding agent. We find that the appellants are only proc....