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2007 (11) TMI 516

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....t / Order / Decisions)<br>Dated:- 2-11-2007<br> ST/27/2006 - A-1871/KOL/2007<br>Service Tax<br>Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri J.P. Khaitan, Sr. Advocate alon....

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....e Lower Appellate Authority. The present appeal relates to the question whether the Appellants should have been registered for providing service under Clearing and Forwarding Agent service or under Bu....