TMI Blog2005 (6) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. - The appellant distributes the medicines manufactured by M/s. Cipla Ltd. Under the impugned Order it has been held that the appellant is a clearing and forwarding agent of Cipla and service tax was payable on the appellant's receipts under Heading 'Clearing and Forwarding Agent'. That finding is being challenged in the present appeal. 2. The submission of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2/1/2002-ST, dated 20-4-2002 and submitted that according to the Circular only if C F Agent carries out all activities in respect of goods right from stage of their clearance from the premises of the principal to its storage and delivery to the customers, tax would be attracted. 3. Learned Counsel has also submitted that this issue had come up before this Tribunal in the case of another C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to a client, by a clearing and forwarding agent, in relation to clearing and forwarding operation in any manner [Sub-clause (j) of Section 65(105) of Finance Act, 1994]. A perusal of this definition makes it clear that, in order to attract the levy, the services must be in relation to clearing forwarding operation . Thus, the definition makes it clear that all services rendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The C F agent carried out all activities in respect of the goods right from stage of their clearances from the premises of the principal to its storage and delivery to the customers. 6. The above Para in the circular makes it clear that only when a C F agent carries out both clearing and forwarding, the levy will be attracted. It is clear from the terms of the agreement that appellant he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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