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TMI Blog2015 (1) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent under Section 65 of the Finance Act, 1994 and thereby indicated that the respondent has been doing the service of clearing and forwarding. Under the said circumstances, the respondent is liable to pay Service Tax for the period mentioned in each show-cause notice. The demand made by the Department have been confirmed in Orders-in-Original and the same have also been confirmed in the Orders passed in Orders-in-Appeal Nos. 94/2004, 41/2005, 48-49/2005, 186/2005 & 68/2007. Against the orders passed in Orders-in-Appeals, the respondent has filed six Appeals before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 3. The Appellate Tribunal after considering the rival contentions put forth on eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of clearing and forwarding agent as contemplated in Section 65 of the Finance Act, 1994. 6. The learned counsel appearing for the appellant has contended that the respondent during the relevant periods has acted as clearing and forwarding agent as per Section 65 of the Finance Act, 1994. Under the said circumstances, the respondent is liable to pay Service Tax and due to that the show cause notices in question have been issued and thereby directed to pay Service Tax and the demand made by the Department, have been upheld in Orders-in-Original as well as Orders-in-Appeals. But the Appellate Tribunal without considering the nature of duty done by the respondent and also without considering that the respondent would come within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dismissed. 8. As pointed out earlier, the short point involves in the present Civil Miscellaneous Appeals is as to whether the respondent would come within the definition of Section 65 of the said Act as well as the respondent is liable to pay Service Tax for the work alleged to have been done by it. 9. It is a settled principle of law that Section 65(25) of the said Act deals with definition of clearing and forwarding agent. Further Section 65(105) deals with definition of taxable service and further Section 65(105)(J) deals with nature of clearing and forwarding in relation to clearing and forwarding operations. 10. The consistent case put forth on the side of the appellant is that the respondent during the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05) "taxable service" means any service provided or to be provided.- (a) to (g) xx xx xx (h) to a client, by a custom house agent, in relation to the entry or departure of conveyances or the import or export of goods. (i) xx xx xx xx (j) to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner." 13. A mere reading of the said decision would clearly go to show that for invoking Section 65 (105) of the said Act, one must act as clearing and forwarding agent and than only Service Tax can be imposed. The decision rendered by the Punjab Haryana High Court has been upheld by the Hon'ble Apex Court reported in 2012 (25) S.T.R. J127 (Supreme Court [Commissioner v. Kulcip Medicin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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