2007 (10) TMI 139

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....ember (J) (Oral)]. - Revenue is aggrieved with Order-in-Appeal No. 74/2005 (S.T.) dated 29-7-2005 by which the Commissioner (A) has set aside the Order-in-Original No. 14/2005 dated 28-1-2005 passed by the Assistant Commissioner of Service Tax holding the assesse to be carrying on the services of Clearing and Forwarding Agency to M/s. Bechem OKS Lubricants (India) Ltd., Mysore during the period 1-....

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....ssions made at the time of personal hearing. I find that the appellant has been appointed as 'Indenting Agent' by M/s. BOS, vide indenting agent agreement dated 4th Feb. 1999. As per the said agreement the appellant has to procure orders for the products manufactured by M/s. BOl, the principal and are responsible for the non payment of any sales consideration by customers arising out of....

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....sis and the appellant sells the products to the customers. Such an activity would not come within the ser vices provided to a client by clearing and forwarding agent in relation to clearing and forwarding operation. Further in the case of Raja Rajeswari International Polymers (P) Ltd. v. CCE, Bangalore - 2005 (180) E.L.T. 448 (Tribunal-Bang.), the Hon'ble CESTAT, Bangalore held that Del Creder....

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....ered the same. The learned Counsel relied on Larger Bench judgment rendered in the case of Larsen & Toubro Ltd. v. CCE, Chennai - 2006 (3) S.T.R. 321 (Tri.-LB) which has clearly upheld the assessee's plea that the activity carried out by them cannot be brought under the heading of Clearing & Forwarding Agent, as they were merely booking orders and receiving the commission and the activity was ....