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2017 (9) TMI 258 - CESTAT NEW DELHIClearing and Forwarding Agency service - case of appellant is that they are only forwarding the cargo from railway-yard to the godown owned by the clients and they also supplied labour and facilitated the transport upto the storage point. Since the tax liability under “Clearing & Forwarding Agent” will arise only for a person, who is engaged in both the activities of “Clearing & Forwarding”, they are not liable to tax - Held that: - it is clear that the appellants were obliged to clear the consignments from railways on behalf of their clients and in case of delay in getting RRs, they were to clear the cargo under necessary indemnity bond. They were also to bear the railway expenses incurred for getting the consignments cleared, liability for payment of demurrage, wharfage, penal wharfage, etc., which will be on the appellant’s account - it is clear that factually the appellants are involved in clearing activities also in terms of the statutory definition for C & F Agents - As the appellants were involved in both the clearing and forwarding activities along with maintenance of records for such dealings, their services are covered by tax entry - appeal dismissed - decided against appellant.
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