2003 (9) TMI 1

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.... balance of service tax of Rs. 4,00,000/-. The appellant has already deposited Rs. 8,67,930/-. They are challenging the service tax imposed on the commission paid to the brokers who have helped in selling the yarn on the ground that they do not come within the definition of "Clearing & Forwarding Agents" but they are selling agents. They have also challenging the imposition of penalty of Rs. 1,75,....

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....ich states that the service tax can be imposed on the brokers who procure orders for sending the goods directly to the customers and such services rendered by brokers would amount to services prescribed under the services of Clearing & Forwarding Agents under the Act, since they are connected with the clearing and forwarding operation of the goods. 3. Ld. Consultant submits that the brokers are....