2018 (1) TMI 493

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....ring out unnecessary details, are the respondent herein is registered with the department under the category of clearing and forwarding agent; during the course of audit, it was noticed that they had not discharged the service tax liability on an amount received as commission for procuring the orders and direct supplies from manufacturers to clients. Coming to a conclusion that the said activity of receiving commission for procuring orders and direct supplies to fall under the category of clearing and forwarding agent, show cause notice was issued relying upon the Tribunal's decision in the case of Prabhat Zarda Factory (India) Ltd. Vs. CCE, Patna - 2002 (145) ELT 222. Show cause notice was issued which was adjudicated by the authority ....

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....rning a commission on such transactions entered. It is his further submission that post 2004, the respondent has started discharging service tax liability under the category of BAS service and the period involved in this case is from 1999-2000 to 2003-2004. It is his submission that the entire show cause notice basis is on the judgment of the Tribunal in the case of Prabhat Zarda Factory (supra) which has been reversed by the Larger Bench of the Tribunal in the case of Larsen & Toubro Vs. CCE, Chennai - 2006 (3) STR 321 (LB) and affirmed by Hon'ble High Court of Punjab & Haryana in the case of CCE, Jalandhar vs. United Plastomers - 2008 (10) STR 229 (P&H). He would submit that the issue being now settled, the impugned order be upheld. 5.....