TMI Blog2007 (2) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... dran, Member (J)]. - This appeal is directed against order-in-appeal dated 25-2-2005. The issue involved in this appeal is regarding the taxability of the services rendered by the appellant. It is the contention of the revenue that the appellant was providing services of C F Agent. This contention is borne out from the order-in-original based upon the evidences as income from commission in the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curer. 3. Ld. DR earnestly defending the order brought to our notice clause No. 8 of the agreement. The said clause read as under : Once the order is received, DISL shall have to carry our all the co-ordination activities with customer, co-ordination with Air/Transport/ Railways for delivery of goods to customers etc. DISL shall provide all the assistance required by the customer for the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes a consigning agent. The taxable service has been defined as any service provided to a client, by C F agent in relation to clearing and forwarding operations in any manner. The clearing and forwarding agents are engaged/appointed by manufacturer of goods (both excisable and non-excisable goods), producers and distributors of goods and shall also include such agents appointed for agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the principal . 4. It can be seen that the revenue was of the impression that the service which can be covered under Clearing Forwarding Agent would normally involve all the abovementioned activities. From the agreement which has been produced before us, we find that the appellant is not engaged in providing the services as contemplated by the above Trade Notice. 5. Further b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
