TMI Blog2011 (9) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and forwarding agent, it stands held that mere procurement of orders on commission basis and not entrusted the work of clearing and forwarding of the goods would not get covered under the said category - respondents in the present case are only procuring orders for their principal and are not dealing with the goods at all and thus are not liable of Service tax - Hence held that Appeal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the supplier to their destination. He has observed that in fact, the activity of the appellants gets completed even before beginning of the C F operations, the activities of procuring orders is independent of clearing and forwarding operations and the appellants cannot be held to have provided the said services. 3. As against above, the Revenue in their memo of appeal have contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 321. By taking note of the Board's circular and Trade Notice No.87/97 10/ST/97 dated 14.7.97 which clarifies the scope of clearing and forwarding agent, it stands held that mere procurement of orders on commission basis and not entrusted the work of clearing and forwarding of the goods would not get covered under the said category. The Larger Bench thus differed with the earlier decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s but storing of goods was involved as also clearing and forwarding the goods to stockists and dealers. It can be safely observed that the ratio of the said decision is not applicable to the facts of the present case. Similarly, the decision in the case of CCE, Ludhiana vs. Singhania Chemicals Agency reported in 2009 (13) STR 160 (Tri.Del.) laying down that the activity of consignment agent undert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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