2007 (12) TMI 185

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....ondent. [Order]. - The Court : In the instant writ petition, the petitioners challenge an order passed by the Commissioner of Service Tax directing registration of the petitioners in the category of clearing and forwarding agent for the purpose of registration under the provisions of the Finance Act, 1994. The impugned order was passed on November 27, 2007. The petitioners had earlier applied f....

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....ly, his submission is that a firm cannot be classified in a category different from the one which he had applied for earlier and secondly his submission is that the nature and activities of the petitioners falls within the purview of Business Auxiliary Service. 4. Mr. Roychowdhury, learned Sr. Counsel appearing for the Revenue resisted the prayer for any interim order and his case is that since....