2007 (11) TMI 77

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..... vity carried out by the Appellant shall be classified as Clearing and Forwarding Agent Service. (i) To coordinate execution of orders on the behalf of the company to various Steel Plants such as Bokaro Steel Plant, Bhillai Steel Plant,etc. (ii) To attend the work regarding receipt of material at destination point to ensure timely delivery between factory and consumers. (iii) To ensure proper tr .....

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..... ) the appellant shall not at all be considered as a Clearing and Forwarding Agent under any circumstances. Also his submission was that the Authorities cannot uphold the appellant to be liable under the category of rendering Business Auxiliary Services since such a service was made taxable from 1-7-2003, whereas the Appellant's assessment was done for the year 2001-02. In view of the very nature o .....

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..... to the ambit of law to be held taxable under the class Clearing and Forwarding Agent. It is apparent from the order of the id. Appellate Authority below that the case of the appellant was tried to have been distinguished from the Larger Bench decision but no factual circumstance could be brought out in the order to appreciate the same. The Appellant being a mere coordinator without having control .....

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