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2009 (7) TMI 518 - AT - Service TaxClearing and forwarding agent- The assessee had entered into an agreement with BPCL, wherein it undertook to receive the lubricants dispatched by BPCL at a godown and arrange its safe storage and sell the same on behalf of BPCL. The revenue treated the said services of the assessee under the category of ‘clearing and forwarding agent’ and made a demand of service tax. Held that- in the light of the judgment of Larson & Toubro Ltd. v. CCE [2006] 4 STT 231 (New Delhi - CESTAT), the assessee was neither involved in clearing activity nor in forwarding activity. It only arranged for receipt, storage and sale of the lubricants on behalf of principal, thus the demand is not sustainable.
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