TMI Blog2015 (3) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... s defined in Section 65(25) of the Finance Act, 1994 - Held that:- It is not disputed that if the corporation was engaged in sale and purchase of liquor for the State, then no service tax was payable. - The Tribunal has recorded a finding of fact that the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the State Government. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating officer issued four notices dated 01.12.2004, 21.10.2005, 03.03.2006 and 13.10.2006 asking the Corporation to show cause as to shy it may not be asked to deposit the service tax as mentioned in the notices from January 2002 to September 2005 for being clearing and forwarding agent. 4. The Corporation filed its objection claiming itself to be a procurement agent for sale and purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. THE DECISION 7. We have heard counsel for the parties. 8. The appeal was admitted on 05.01.2011 on the following substantial question of law: Whether in the facts and circumstances of the case, the finding of the Tribunal that the appellant/corporation is engaged in purchase/sale of liquor is a perverse finding and the Corporation is C F agent as defined in Section 65(25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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