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2013 (4) TMI 45 - HC - Service TaxClassification - Consignment agent or selling agent - clearing and forwarding (C & F Agent) - Held that – the Tribunal has concluded that the case of the respondent/assessee is clearly covered by the ratio of the decision in the case of M/s. Raja Rajeshwari Intl. Polymers Pvt. Ltd [2005 (1) TMI 423 - CESTAT BANGALORE] wherein it has been observed that the dealer agent falls within the purview of Clearing and forwarding operation as the goods not directly or indirectly handled by him and no service tax is leviable on commission received by him on account of Del Credre Agency. Moreover, the said conclusion/observation stands settled by Larger Bench of the Tribunal in the case of Larsen & Toubro Ltd. v. Commissioner of Central Excise, Chennai reported in [2006 (6) TMI 3 - Appellate Tribunal, New Delhi] wherein it has been held that services of commission agent are included in the definition of “business auxiliary service” and mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as “clearing and forwarding agent”, within the meaning of definition of that expression under section 65(25) of the Finance Act, 1994. In the present case, from the different clauses of agreement between the parties and nature of acts performed by the assessee, it cannot be stated to be a Clearing and Forwarding Agent of BALCO. He was selling the goods received from BALCO to his own customers and receiving a discount in the process. - Assessee not liable to service tax - Decided against the revenue.
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