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2011 (2) TMI 500 - CESTAT, NEW DELHILiability of service tax - Clearing and Forwarding Agent - Since, the duties of the Clearing & Forwarding Agent are to receive the goods on behalf of their principals and store them, thereafter deliver the goods at the instructions of their principals - It is not the situation as the respondents are procuring orders i.e., selling the goods of their principals which is not the duty of Clearing & Forwarding Agent - Moreover, the respondents are guaranteeing payment of goods sold by them on behalf of their principals which is also not the duty of Clearing & Forwarding Agent - Hence, the activity undertaken by the respondents is not covered under the category of "Clearing & Forwarding Agency" at all - Hence,do not find any infirmity in the impugned order and the same is upheld - Decided in favour of assessee.
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