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2011 (5) TMI 225 - AT - Service Taxwhether the appellant was liable to remain registered with the department as Clearing and Forwarding Agent (C & F Agent) during the material period - surrender of the Registration Certificate - It was claimed that the appellant's services were not so connected directly or indirectly. In the circumstances, according to the counsel, the appellant cannot be compelled to remain registered with the department as C & F Agent - Held that: the intention of the contracting parties in the instance case, as reflected in the recitals of the agreement, was that the appellant should provide handling, clearing and forwarding services to Cipla in respect of the pharmaceutical products of the latter - On these facts, the orders of the lower authorities directing the appellant to maintain their registration as C & F Agent for the material period have to be sustained - Appeal is dismissed
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