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<h1>Appellate Tribunal rules in favor of C&F Agents, overturning service tax demand</h1> The Appellate Tribunal CESTAT, Chennai allowed the appeal, setting aside the demand of service tax on C&F Agents, stating that procuring orders and ... Procurement of orders for customers – service tax under the category of C&F agent is not chargeable –demand and penalty set aside – Decision in the matter of Larsen & Toubro Ltd. Vs CCE Chennai [2006 -TMI - 460 - Appellate Tribunal, New Delhi] followed The Appellate Tribunal CESTAT, Chennai allowed the appeal against the demand of service tax on C&F Agents, citing that procuring orders and receiving brokerage does not constitute C&F Agent services. The demand and penalty were set aside based on previous legal decisions.