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2013 (12) TMI 1023 - AT - Service TaxDemand of service tax - Clearing and forwarding agents - Shipment of coal to various thermal power plants - Whether a clarification letter issued by the Board constitute an order u/s 37B - Held that:- Section 37B authorizes the Board, where it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise officers as it may deem fit. The letter dated 10.12.2003 is not a letter, instruction, or direction falling within the scope of Section 37B issued to excise/service officers as is apparent from the letter. No other statutory provision has been brought to our notice which authorizes the CBEC to issue advisories to service tax providers, academically interpreting provisions of the fiscal legislation, including of the Act. Be that as it may. In any event, the letter dated 10.12.2003 has not explored the contours of clearing and forwarding agent service either in terms of Section 65(25) or of the taxable service enumerated in Section 65(105)(j). The scope of clearing and forwarding agent service as identified by the contemporaneous executive construction set out in Board Circular dated 11.7.97 nor in the subsequent Board Circular dated 20.4.2012, issued by express invocation of Section 37B of the 1944 Act was not ever adverted to in the letter dated 10.12.2003. We therefore treat the contents of this letter to be random observations, of not amounting to an order or direction issued under Section 37B of the 1944 Act - Decided in favour of assessee.
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