2007 (5) TMI 302

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.... 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 forwarding service'. The Commissioner (....

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.... 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 referred by learned Counsel as rendered in the ca....