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2017 (11) TMI 613 - CESTAT NEW DELHIClearing & Forwarding Agent Services - case of appellant is that Since clearing activities by the appellant is absent in the present case, the activities undertaken by the appellant for its client will not fall under the ambit of such service for the purpose of levy of service tax - Held that: - the appellant is only engaged in forwarding the goods received at DEWS Unit by diverting the materials to different depots located within such zone/area. Since the appellant is not involved in clearing the goods from the factory of its principal, M/s. Grasim Industries, it cannot be said that the appellant is providing both clearing & forwarding service to its principal - the activities of only “forwarding” without involvement of any clearing activities will not subject to levy of service tax under the category of “clearing & forwarding agent service”. In an identical set of facts, this Tribunal in the case of Commissioner of Central Excise, Meerut-II Vs. Rakesh Ahuja & Others [2016 (12) TMI 596 – CESTAT-Allahabad], while dismissing the appeal filed by the Revenue, has held that in absence of any provision of clearing service, other services of receiving /storing of goods and delivering the same on the direction of the principal would not fall under the purview of taxable service as defined under Section 65(105) ibid. Appeal allowed - decided in favor of appellant.
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