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2014 (8) TMI 784 - AT - Service TaxC&F agent service - activities undertaked are (i) To source orders (ii) To liase with MUL for timely production (iii) pre delivery inspection and stamp three free service coupon etc. - Held that:- Clearing and Forwarding Agentmeans any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent - It is an accepted fact that one of the crucial elements of C&F agent service is that the C&F agent works on the direction of the principal. But in the present case the respondents are actually taking orders from the Government departments and basically facilitating the supply of cars to them, getting commission from Maruti Udyog Ltd. for so doing. It is seen that in the judgement in the case of Larsen & Toubro (2006 (6) TMI 3 - CESTAT CHENNAI), the CESTAT (LB) held that mere procuring or booking orders for the principal by an agent on payment of commission would not amount to providing C&F Agent Service. In a similar case of CS Suvarna Vs. CCE Mumbai [2007 (1) TMI 48 - CESTAT,MUMBAI] came to same conclusion. Thus, at least this much is undeniable that procuring the order from the Govt. departments was the main stay of the impugned service and any peripheral aspects thereof would not bring it within the scope of C&F Agent Service because at the least the crucial element of C&F agent service is conspicuously missing in this case - Decided against Revenue.
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