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2014 (9) TMI 875 - AT - Service TaxClearing and forwarding agent service - Activity to receive the products manufactured/purchased or otherwise acquired by the Cipal at their premises and to store and dispatch the same in such lots and in such manner and to such parties as may be directed by Cipla from time to time - Held that:- From the terms and conditions specified in agreement entered into by the appellant with Cipla Ltd, the activities of the appellant start from receiving the goods supplied by Cipla, warehousing the same and dispatching as per the instructions given by Cipla. The appellant does not undertake any clearing functions from the premises of Cipla. Thus the activity of the appellant is a forwarding activity. In the Kulcip Medicines case [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT], the Hon’ble High Court of Punjab & Haryana held that to come under the category of “Clearing and Forwarding Agent” both the functions, namely, clearing and forwarding should be undertaken and the word “and” has been used in a conjunctive sense. The Hon’ble High Court also took notice of the Larger Bench decision in the case of Medpro Pharma and overruled the said decision. The SLP filed by the Revenue against the said decision was dismissed by the Hon’ble Apex Court after hearing the Petitioner. In these circumstances, the decision of the Hon’ble P&H High Court in Kulcip Medicines case prevails and have to be followed by all other subordinate authorities - Decided in favour of assessee.
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