2007 (10) TMI 366

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....r. - Heard both sides. The appellants before us have been charged with service tax liability as a recipient C&F services. Shri S.P. Ojha, ld. Consultant appearing for the appellants states that the service rendered by the broker was only for procuring orders for the appellants' company and that the broker had rendered no service which is in the nature of clearing and forwarding agent's services. H....