2007 (5) TMI 302

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.... Anil Kumar for the Appellant. A.S. Monnappa for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member - This is a revenue appeal against Order-in-Appeal No. 150/2005-C.E., dated 29-7-2005 by which the service tax confirmed on the assessee has been set aside on the ground that a C&F agent who procures orders and gets commission cannot be treated to come within the category of 'clearing and ....

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....da Factory India Ltd. (supra) and the ratio of this Bench's judgment relied by the Commissioner (Appeals) has been upheld. He submits that the Larger Bench has clearly held that the orders procured by the C&F agent is required to be treated separately and cannot be brought under the category of C & F activities. 4. We have carefully considered the submissions and have perused the citations refe....