TMI Blog2009 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... o the commissioner for fresh decision. - ST/87 OF 2009 - ST/S/304 OF 2009 - A/2291/WZB AND S/1557 (AHD.) OF 2009 - Dated:- 6-11-2009 - B.S.V. MURTHY, TECHNICAL MEMBER AND ASHOK JINDAL, JUDICIAL MEMBER J.C. Patel for the Appellant. J.S. Negi for the Respondent. ORDER B.S.V. Murthy, Technical Member - The appellant is engaged in providing services to the customers in port area. The services provided by them in the port area are namely getting the goods fumigated, loading and unloading, stuffing goods in containers, labour charges for stuffing the containers, facilitating clearance of imported cargo and also arranging ocean transport. The appellants paid the required charges to the service providers for various services mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by them forms a very small percentage of the total amount collected. Out of the total of more than of Rs. 13.59 crores collected by them from the customers for various services rendered, more than Rs. 12.9 crores accounts for actual expenses and charges paid to various services and ocean freight. He submits that service tax could not have been charged on the full amount. He also relies upon the decision of the Hon'ble High Court of Punjab Haryana in support of his contention that the service provided by them is not clearing and forwarding agency service at all in view of the fact that they do not undertake any clearing activity. Hon'ble High Court has held that unless a person undertakes both clearing and forwarding activities, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learing and forwarding agency service. However, we find that as rightly pointed out by the learned advocate the circular issued by the Board and the decision of the Hon'ble Punjab Haryana High Court in the case of CCE v. Kulcip Medicines (P.) Ltd. [2009] 20 STT 264 support their case that their service cannot be classified under the category of clearing and forwarding agency service. To be fair when the Commissioner passed the impugned order, the decision of the Hon'ble High Court of Punjab Haryana which overruled the decision of Larger Bench of the Tribunal in Medpro Pharma (P.) Ltd. case was not available. We find that the Commissioner has passed a very detailed order and has discussed different activities carried out by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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