2006 (8) TMI 31

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....ese cases, therefore, are being taken up together. 2. The appellants filed these appeals against the impugned orders where by the demand of service tax was confirmed treating the appellants as Clearing and Forwarding Agents. 3. The brief facts of the case are that the appellants were engaged in procuring orders and passing them on the principal for execution in lieu of commission. The Adjudi....