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2016 (1) TMI 851 - CESTAT NEW DELHI

2016 (1) TMI 851 - CESTAT NEW DELHI - 2016 (43) S.T.R. 242 (Tri. - Del.) - Classification - Activity of arrangement for dispatch and transportation of goods to various destinations as per the directions of the service recipient - clearing and forwarding agent service - bona fide belief - Extended period of limitation - Held that:- as per the activities performed by the appellant, it is squarely covered within the definition of clearing and forwarding agent and it provided service to a client in .....

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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 has been filed against order in appeal dated 30.6.2009 which upheld the .....

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arding agent service because to be covered thereunder the assessee has to be engaged in both clearing and forwarding of the goods. (ii) It was under bona fide belief regarding its non-liability to service tax and therefore extended period is not invocable. (iii) The appellant also contended that the reasoning in the impugned order is inadequate. 3. Ld. Departmental Representative on the other hand stated that in this case the appellant acted as a clearing and forwarding agent and provide the ser .....

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learly 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, .....

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Agent merely acts as a custodian of the goods. (vi) Goods are dispatched as advised by the company. (vii) The notice is fully responsible for collection of the payments for goods and deposit the same in the principals account. (viii) Noticee shall comply with all statutory and legal requirements such as registration/license for operation of C&F agency and for any other legal requirements that may be applicable to the operations of the C&F agency. It is clear from the provisions of the a .....

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the goods received at its end and stored them in the warehouse and thereafter forwarded them as per the directions of the service 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 .....

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a High Court judgement in the case of Kulcip Medicines Pvt. Ltd. (supra) wherein the word clearing was given the meaning as if such clearing was required from the factory. Supreme Court vide its order (2012 (25) STR J127 (Supreme Court) summarily dismissed the special leave petition against the said order of Punjab and Haryana High Court. Thus in the wake of Supreme Court judgement in the case of Kunhayammed Vs. State of Kerala 2001 (129) ELT 11 (SC) there was no merger of the Punjab & Harya .....

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igh Court considered the service rendered by Mahavir Generics in terms of the agreement which has been quoted in the said judgement. The said agreement is similar (if not identical) to the one under which the appellant rendered service and therefore the said judgement of Karnataka High Court is squarely applicable to the present case. It may be pertinent to 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 .....

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