Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1389 - AT - Service TaxC&F Agency service - cold storage charges - Department entertained the view that the cold storage charges should be included in the gross value charged by the appellant for C&F service and the appellant should be liable to pay the Service Tax on such gross amount. Held that: - as per the scope of the contract, it is evident that the appellant had only provided the forwarding activities with regard to goods received from the service receiver M/s HLL. Since the appellant had not provided Clearing and Forwarding Services simultaneously, we are of view that the activities undertaken by the appellant, only for forwarding the goods, should not fall under the taxable category of C&F services - Hon’ble Punjab & Haryana High Court in the case of Kulcip Medicines (P) Ltd. [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT] has held that if one person has rendered services as Forwarding Agent, without rendering any service as Clearing Agent, he should not be termed as the C&F Agent. The Service Tax demand confirmed in this case, by adding the value of cold storage charges in the gross value of C&F Agent Service cannot be sustained - appeal allowed - decided in favor of appellant.
|