2016 (3) TMI 110

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....(JUDICIAL) For the Petitioner: Shri B.B. Sharma, DR For the Respondent: None ORDER PER: SULEKHA BEEVI C.S. The appeal is filed by Revenue challenging the impugned order passed by Commissioner (Appeals) which set aside the levy of Service Tax on "Clearing and Forwarding Agents" services alleged to have be rendered by the appellants. 2. Brief facts are that the respondents entered ....

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....e same observing that the appellants have not performed any activities of C&F agents. Aggrieved the Revenue is before us. 3. The learned DR vehemently argued that the services would fall within the ambit of C & F agents. He drew our attention to the agreement and urged that activities of the respondents included procurement of the goods and execution of order which are activities coming under C....

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.... Exports it is seen that respondents were appointed as agents exclusively for assisting in procuring the specified products at most attractive prices, by identifying suitable vendors. In consideration of such services, a commission at the rate of 8% of the purchase amount was agreed between them. The description of activities in this agreement clearly falls within the definition of BAS. But BAS se....