TMI Blog2011 (8) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... Toubro Ltd. v. C.C.E. -( 2006 -TMI - 460 - Appellate Tribunal, New Delhi) wherein it was held that Risk cover is in relation to risk during clearing, forwarding and transport, it is a separate activity from clearing and forwarding - Decided in favor of the assessee - ST/629/2007 - ST/399/2011(PB) - Dated:- 11-8-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri K.K. Jaiswal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso proposed. In adjudication proceeding the demand was confirmed and penalty under Section 76 of the Finance Act, 1994 was imposed. Aggrieved by the order the Respondent filed an Appeal with Commissioner (Appeals). The Commissioner (Appeal) held that the activity sought to be taxed do not involve clearing or forwarding and are not even in relation to clearing and forwarding. So he ruled that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is followed with the assertion that causing sales of goods of other persons on behalf of such persons by canvassing orders is an activity in relation to Clearing and Forwarding. The Committee of Commissioners which reviewed the order of the Commissioner (Appeals) has not signed any grounds of appeal. The officer who has signed the appeal papers is of the view that the instruction issued by CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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