TMI Blog2016 (1) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... environment. When the terms of the agreement were so clear, any reasonable person operating in an appropriate environment would have no basis to entertain a belief that the service rendered by it in terms of the agreement cited above by any stretch of imagination would not be covered under the scope of clearing and forwarding agent service. Therefore the extended period has been rightly invoked. - Demand confirmed - Decided against the assessee. - Appeal No. ST/723/2009-CU(DB) - Final Order No. 50085/2016 - Dated:- 20-1-2016 - MR. G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri Manish Saharan, Advocate For the Respondent : Shri K. Poddar, DR ORDER PER R.K. SINGH: Appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods. The goods were dispatched as advised by the service recipient. Thus the service clearly fell within the scope of C F agent service. It cited the judgement of Karnataka High Court in the case of CCE Vs. Mahavir Generics - 2010 (17) STR 25 (Karnataka). 4. We have considered the contentions of both sides. We appreciate the nature of service rendered by the appellant. It is useful to quote from the agreement/contract/appointment of the appellant in terms of which the appellant rendered the impugned service. (i) Noticee shall act as C F agent for the purpose of receiving, storing and forwarding of goods. (ii) Noticee shall unload, load, stock and store merchandise sent by the principals. (iii) Noticee shall maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice recipient. Section 65 (25) of Finance Act, 1994 defines clearing and forwarding agent as under: Clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent. The taxable service is defined under section 65 (105) (j) ibid is as under: Taxable service means any service provided or to be provided to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner. It is thus clear that as per the activities performed by the appellant, it is squarely covered within the definition of clearing and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that P H High Court in its judgement in the case of Kulcip Medicines (supra) took note of the assertion of Madhav Rao, ld. Counsel that the CESTAT judgement in the case of Mahavir Generics was not appealed against by Revenue which was factually incorrect as the judgement of CESTAT in the case of Mahavir Generics was appealed against before Karnataka High Court. Indeed as per the agreement under which the appellant rendered service all the ingredients required for coverage of the service under C F agent service are so clearly present that there was no scope for any confusion or ambiguity with regard to the taxability of the said service and therefore the appellants contention that it had bona fides belief about the non-taxability of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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