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2009 (2) TMI 137 - CESTAT, NEW DELHIClearing and Forwarding Agency Service versus Business Auxiliary Service - appellant was getting goods as a broker from the principal and keeping the same for sometime till buyer is found for selling the goods received from the principal. It is submitted that this is not a case of clearing & forwarding agency but a business auxiliary service. Appellant relies on paras 17 to 21 of the agreement between the parties. According to the appellant, the appellant only furthers business of principal as an agent. Therefore the appellant should succeed when the law was not in force, even to bring business auxiliary services into tax net. – Held that a bare perusal of the relation of the principal and agent read with the CBEC Circular No. 8/43/7/97-TRU, dated 11-7-1997 brings the very nature of activity of the present appellant to the scope of the law under the category of Clearing & Forwarding Agency.
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