Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 71 - CESTAT, CHENNAIClearing and forwarding (C & F) agent - Manufacturer dispatch the goods from their respective factories to the depots/marketing network/distribution network of the appellants. Selling/distribution agreement was entered into between the appellants and BMF on 01.04.1995. – held that - the scope of the contract between the appellants and BMF does not cast any obligation whatsoever on the appellants to provide clearing and forwarding services - The goods are sold to various buyers at depots and the appellants do not perform any clearing and forwarding service - Only expenses on sales and distribution of the goods sold by BMF through the appellants are shared. No commission is paid - the appellants did not attend to clearing of goods manufactured by BMF (the consignments were cleared from BMF and dispatched directly to depots/branches of the appellants), we hold that the appellants do not provide ‘clearing and forwarding’ services and are, therefore, nor liable to service tax under this Heading – demand set aside.
|