TMI Blog2008 (7) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, JDR, for the Appellant. Shri Debraj Sahu, Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Revenue came in Appeal against the order dated 19-10-2004 passed by learned Commissioner (Appeals), setting aside the order-in-original which has made following levies :- (i) Service Tax of Rs. 27,336/- (Rupees Twenty Seven Thousand Three Hundred and Thirty Six only) payable for the period from September, 1999 to March, 2002. Interest accrued amounting to Rs. 9,801.00 (Rupees Nine Thousand Eight Hundred and One only) paid vide TR-6 challan No. 1/2002-03 dated 26-4-02 and 2/2002-03 dated 17-7-02 paid by the assessee was appropriated to the Government Account. (ii) Penalty of an amount of Rs. 500/- (Rupees Five Hundr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh that the service provided by the assessee was covered under the definition of Clearing and Forwarding Agent - (i) The assessee should provide necessary office and personal for organization and distribution for sale of the product. (ii) The assessee should provide good and sufficient accommodation to store products and maintain a signboard indicating the name of the principal and indicating that the stock being the property of the principals held by the consignment agent. (iii) The assessee should not hypothecate and/or pledge and/or mortgage and/or raise loans on the stocks of the principal. (iv) The assessee should submit monthly stock statement/weekly report of sales and market development/monthly report on sales statement. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence available on record. In view of such a situation, the matter should go back to the original Authority for appropriate adjudication by a reasoned and speaking order. 3. Shri Debraj Sahu, learned Counsel appearing on behalf of the Respondent submitted that learned Commissioner (Appeals) having gone into length and breadth of the matter has rightly decided that order of adjudication was unsustainable for no taxable services provided by the Respondent. Therefore that order being elaborate and reasoned, does not call for interference. 4.1 Heard both sides and perused the record. 4.2 We surprise how the learned Adjudicating Authority failed to pass a reasoned and speaking order taking into account the allegation made in show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and forwarding agent" to a "client" in relation to "clearing and forwarding operations" "in any manner" shall be taxable service under Section 65(105)(i) of that Act. Incidence of levy is on the service of "clearing and forwarding operations" provided and measure of tax is "value" of such service. Thus service provided by a "clearing and forwarding Agent" to his client directly or indirectly in any manner gives rise to taxable event provided the service so rendered is "clearing and forwarding operation". Levy is attracted when there is provision of service: (a) of clearing and forwarding operations; (b) by a "clearing and forwarding agent"; (c) to a client; (d) directly or indirectly; and (e) in any manner. 6.5 The term "cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that principal to reach his buyer or consignment Agent from his premises or elsewhere, but also the activities of making or ensuring goods to reach from a manufacturer/trader to the principal of such Agent, in any manner, is covered by the levy. All services in relation to such act provided directly or indirectly, incidental or ancillary to achieve the main object of clearing of goods and or forwarding thereof, in any manner, attract incidence of levy. It is not necessary that the goods should be in the custody or possession of the Agent while carrying out aforesaid operations. But it is such service activity which enables the goods to reach its destination and may be through a series of several sub-activities, incidental or ancillary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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