2007 (4) TMI 190
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..../ Order / Decisions)<br>Dated:- 26-4-2007<br>ST 62 of 2006 - 104/2007<br>Service Tax<br>C. N. B. Nair, Member (Technical) and M.V. Ravindran, Member (Judicial) [Order Per. C. N. B. Nair Membe....
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..... vs. CCE, Chennai as reported in 2006 (3) S.T.R. 321 (Tri.- LB) that a mere commission agent is not liable to pay service tax, as it is not rendering clearing and forwarding service. 4. There is n....
TaxTMI