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Commissioner of Service Tax, Mumbai-II Versus G.C. Chemie Pharmie Ltd.

2018 (1) TMI 493 - CESTAT MUMBAI

Classification of services - clearing and forwarding agency services - amounts received by the respondent as commission for negotiating the purchase and sale of particular items - Held that: - the issue now stands settled in their favor by the Larger Bench decision of the Tribunal in the case of Larsen & Toubro [2006 (6) TMI 3 - CESTAT NEW DELHI], where it was held that mere procuring or booking orders for the principal by an agent on payment of commission basis would not amount to providing ser .....

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ted against order-in-appeal No.437/BPS/MUM/2013 dated 14.10.2013 and is filed by the Revenue. The respondent has filed a cross objection. Both are taken up for disposal. 2. The relevant facts that arise for consideration after filtering out unnecessary details, are the respondent herein is registered with the department under the category of clearing and forwarding agent; during the course of audit, it was noticed that they had not discharged the service tax liability on an amount received as co .....

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onfirmed along with interest and penalties imposed. Aggrieved by such an order, appeal was preferred before the first appellate authority. The first appellate authority, after considering the entire issue on the factual matrix and scrutinizing the agreement entered by the respondent with various parties, came to conclusion that the amount of commission received by the respondent would not fall under the category of clearing and forwarding agent services and coming to such a conclusion, set aside .....

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Bench through the agreement entered by the respondent with M/s. J.K. Pharma Chem Ltd. and points out the same clauses and submits that the activity undertaken by the respondent would fall under the category of clearing and forwarding services. 4. Learned counsel appearing for the respondent submits that the entire agreement entered into with M/s. Emmellen Biotech Pharmaceutical Ltd., M/s. J.K. Pharma Chem Ltd. and M/s. Alembic Ltd. is nothing but procurement of orders and earning a commission o .....

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) STR 321 (LB) and affirmed by Hon ble High Court of Punjab & Haryana in the case of CCE, Jalandhar vs. United Plastomers - 2008 (10) STR 229 (P&H). He would submit that the issue being now settled, the impugned order be upheld. 5. We have considered the submissions made by both sides and perused the records. 6. On perusal of the records, as correctly pointed out, the issue is regarding service tax liability on the amounts received by the respondent as commission for negotiating the purc .....

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