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2013 (8) TMI 296 - HC - Service TaxForwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Duty Demand Whether the Tribunal was correct in law in holding that the activities of the assesse would not come within the purview of clearing the forwarding agents and service provided as clearing and forwarding service and the levy and demand of service tax was unsustainable - Held that:- The assessee's business was never that of a clearing and forwarding agency - relying upon MAHAVIR GENERIC V CCE [2004 (4) TMI 2 - CESTAT, NEW DELHI] - assessee was, in no way, connected with clearing and forwarding of the goods, remains undisturbed - the assessee had not claimed that it has no role on dispatch of goods to the purchaser - there was no evidence to show that the assessee had the responsibility of arranging the despatching of goods purchased by the buyer in the auction nor had responsibility undertaken to collect the goods from the Principal's premises to hold that the assessee was a clearing and forwarding agency – Department itself was not certain about the head under which the transaction character would fall, the criteria which was of great significance in the matter of taxation - The attempt of the Revenue appears to be to hit at some clause to bring the assesse somehow with the net of taxation – Decided against revenue.
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