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2016 (1) TMI 975 - CESTAT CHENNAI

2016 (1) TMI 975 - CESTAT CHENNAI - 2016 (43) S.T.R. 276 (Tri. - Chennai) - Classification of service - Business Auxiliary Service (BAS) or Clearing and Forwarding agent (C&F) service - appellant had promoted the business of the Principal. He was contributory to the growth of the business of the principal procuring orders for him and also exploring potential customers and channelized the purchase orders. - Held that:- Law is well settled that the scope of taxing entry is to be strictly construed .....

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er class by any remote construction - Decided in favor of assessee. - ST/111/2005 - Final Order No. 40082 / 2016 - Dated:- 20-1-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI R. PERIASAMI, TECHNICAL MEMBER For the Petitioner : Shri M. Kannan, Adv., For the Respondent : Shri B. Balamurugan, AC (AR) ORDER PER: D.N. PANDA Ld. Counsel specifically brings out that the activities carried out by the appellant has been extracted by the Ld. Adjudicating authority in para-2 of his order. 2. He says that .....

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what the scope and ambit of the taxing entry under the Section 65(105) (zzb) of Finance Act, 1994 is intend to tax C & F service was as under at the material time: To any person by a C & F Agent in relation to clearing and forwarding operations in any manner. Ld. Counsel further submits that definition of clearing and forwarding agent is as under:- Clearing and Forwarding Agent means any person who is engaged in providing any service, either directly or indirectly, connected with the cle .....

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t; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer or vendor, public relation services. and includes services as a commission agent, but does not include any information technology service. Explanation. - For the removal of doubts, it is hereby decl .....

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ods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or (v) Production of goods on behalf of the client; or (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or colle .....

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hereby declared that for the purposes of this clause, information technology service means any service in relation to designing, developing or maintaining of computer software, or computerises data, processing or system networking, or any other service primarily in relation to operation of computer systems. 4. It is further submission of the Ld. Counsel that during the period 1.07.2003 to 8.7.2004, the service provided by an agent was not taxable by virtue of exemption granted in terms of Noti .....

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or the purposes of this notification, commission agent means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. 2. This notification shall come into force on the 1st day of July, 2003. [Notification No. 13/2003-S.T., dated 20-6-2003] Service tax Effective rates of duty for Mandap keeper, service provided by Hotels, Business auxilliary service provided by Commission agents and Tour operators Amen .....

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d to the extent specified in the corresponding entry in column (3) of the said Table, namely :- Table S. No. Notification No. and date Amendments (1) (2) (3) 1. 12/2001-Service Tax, dated the 20th December, 2001 [G.S.R. 907 (E) dated the 20th December, 2001] In the said notification, for the words from the whole of the service tax leviable thereon under section 66 of the said Act , the words from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the .....

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ultural produce from the service tax leviable thereon under section 66 of the said Act shall be substituted; (ii) for the Explanation, the following shall be substituted, namely : Explanation. - For the purposes of this notification, - (i) commission agent means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. (ii) agricultural produce means any produce resulting from cultivation or plantation, .....

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