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2011 (1) TMI 678 - CESTAT, NEW DELHIClearing and forwarding agent services - payments for the price of coal bought by various persons and arranged the transportation of the same by paying the freight and arranged issuance of railway receipts etc - The lower authorities have relied on the Tribunal's decision in the case of Prabhat Zarda India Ltd. [2002 -TMI - 78 - CEGAT, KOLKATA]- However, the said decision stands over-ruled by the Larger Bench judgment of the Tribunal in the case of Larsen & Toubro Vs CCE (2006 -TMI - 460 - Appellate Tribunal, New Delhi). Apart from the above, also note that the Commissioner has held that the appellants indirectly dealt with the goods and as such has to be held as clearing and forwarding agent - It stands held by the larger Bench that the expression 'directly or indirectly' cannot be from the activity of clearing and forwarding operations - Thereafter, there are a number of decisions of the Tribunal which hold that such type of services would not be covered by the clearing and forwarding agent services.
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