2007 (7) TMI 594

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....arises from Order-inAppeal No. 1/2007 ST dated January 25, 2007 passed by the Commissioner of Central Excise (Appeals), Hyderabad confirming service tax with regard to the activity of procuring or booking orders from their customers carried out by the appellants, under the heading of "clearing and forwarding agent". The appellant's contention is that they had received the commission for procur....

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....s to submit that the issue is covered in their favour and prays for allowing the appeal.   The learned JDR submits that the Commissioner (A) has examined the agreement entered into by the appellants with their principal wherein the clauses of the agreement showed that they were also carrying on the activities of "clearing and forwarding agent". Since the agreement showed these activities, ....