2011 (9) TMI 352

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....nt: Shri Mayank Garg, Advocate PER: ARCHANA WADHWA The short issue involved in the present appeal of Revenue is as to whether the activity of procuring of orders for the principal on commission basis would get covered under the category of C & F agents, service so as to make the said activity liable to service tax. 2. The Commissioner(Appeals) while dealing with the said contention, has h....

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....ctly connected with clearing and forwarding operation in any manner to any other person including a consignment agent. The consignment agent acts as and intermediary between the seller and the purchaser by receiving the order/goods from the seller and then transmitting the goods to the purchaser. He received a commission from either party for the service so rendered and has to be treated clearing ....

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....vice of clearing and forwarding agent. The said decision of the larger bench, which was subsequently, followed by the Tribunal stands confirmed by the Hon'ble High Court of Punjab & Haryana in the case of CCE, Jalandhar vs. United Plastomers reported in 2008 (10) STR 229 when the appeal filed by the Revenue was rejected. 5. As against the above decision, learned SDR has placed reliance on Hon'b....