2007 (1) TMI 563

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.... Wadhwa, Judicial Member. - After hearing both sides, duly represented by Shri Prakash Shah, learned advocate and Shri Katiyar, learned SDR, we find that the appellants have been charged to service tax as clearing and forwarding agent. 2. Perusal of the agreement entered into by the appellant with the manufacturer M/s. Emco Ltd., reveals that the appellants have been appointed as sole selling age....