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2008 (6) TMI 48

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....41/2008-ST dt. 23.6.2008 certified on 29.7.2008 in Appeal No. ST/507/2006) Shri R. K. Verma, DR for Appellant Shri Atul Gupta, C.S. for Respondent [Order per S.S. Kang Vice President] - Heard both sides. 2. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the respondents are not providing any service of clearing and forwarding agent ....