TMI Blog2010 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided by the consignment agent are different than those provided by the commission agent. A Clearing and Forwarding Agent's job is to receive the goods from the principal and dispatch them on the directions of the principal, whereas a commission agent's job is to cause sale and purchase on behalf of another person. - in favor of revenue - D.B. Civil Excise Appeal No. 8 of 2010 - - - Dated:- 30-8-2010 - MR. JAGDISH BHALLA MR. MOHAMMAD RAFIQ JJ. JUDGMENT Through this Excise Appeal filed under Section 35G of the Central Excise Act, 1944, the appellant seeks to challenge the final order dated 17.2.2009 passed by the Central Excise Service Tax Appellate Tribunal, New Delhi, rejecting appeal of the appellant arising out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant and for all these activities fixed commission was received by the appellant from the principal. It cannot, therefore, be said to be a case of clearing and forwarding agency. It was simply a business auxiliary service with reference to para nos. 17 to 21 of the agreement entered into between the parties and whatever activities of the appellant were done merely as an agent of their principal. The Tribunal has wrongly relied upon its earlier judgment rendered in Naresh Kumar Company (P) Ltd. Vs. CST Kolkata, reported in 2008 (11) STR 578 and the facts of that case are completely distinguishable from the case of the appellant. It is contended that the appellants have not done Clearing and Forwarding services during the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any manner. It is on that count that the adjudicating authority analyzed activities normally undertaken by the clearing and forwarding agent. It also considered the question as to what would be the `auxiliary service' and held that services as commission agent are considered as business auxiliary service. Services of commission agent have been exempted from service tax with effect from 1st July, 2003 vide Notification dated 20th June, 2003. In that Notification. Commission agent has been defined as a person who causes sale or purchases of goods on behalf of another person for a consideration, which is based on the quantum of such sale or purchase. Adjudicating Authority then made a distinction between commission agent and consignment ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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