2009 (1) TMI 116

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....YAN, TECHNICAL MEMBER A. P. Ravi for the Appellant. V. V. Hariharan for the Respondent. ORDER 1. This is an appeal filed by M/s. Bayforge Ltd., Kancheepuram. In the impugned order, the Commissioner (Appeals) sustained the demand of service tax of an amount of Rs. 1,44,605 held towards 'Clearing and Forwarding Agents' service rendered by the appellants during the period 2002-03 and 2003-04. Th....

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....er Bench of the Tribunal in Larsen & Toubro Ltd v. CCE [2006] 4 STT 231 (New Delhi-CESTAT)(FB). In the said decision, it was held that an agent engaged only for procuring purchase orders for the vendor on commission basis was not a 'Clearing and Forwarding Agent'. I have also heard the learned JCDR who reiterates the reasoning and findings in the impugned order. 2. I have carefully considered the....