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2018 (3) TMI 552

of clearing and forwarding agency services - Held that: - The sum total of the activities rendered by the respondents show that they are holders of Stevedoring licence and were engaged in transportation and custom house handling works. Thus, they have entered into a composite agreement for facilitating export of wheat by MMTC from the godowns of FCI. Their functions include identification of goods .....

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he course of audit for the period April 1999 to February 2001, it was noticed from the Balance Sheet that respondents rendered handling of cargo for M/s. MMTC and collected an amount towards handling charges. The department was of the view that the respondents are liable to pay service tax on the wheat handling charges under the category of clearing and forwarding agency services. SCN was issued p .....

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been appointed by M/s. MMTC to carry out the services as per the contract entered between them. Thus, the respondents had to make arrangements to receive/delivery of goods on behalf of MMTC from the nominated godowns; to co-ordinate the activities after receipt of delivery order including identification of goods with inspection agencies/representative of buyer; should arrange transportation of goo .....

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s fall under the category of clearing and forwarding agent service for which they have received the handling charges. That the view taken by the Commissioner (Appeals) regarding the classification of the services requires to be set aside. 4. None appeared on behalf of the respondent though notice was issued. The appeal is taken up for disposal after hearing the Ld. AR and after perusal of records. .....

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te agreement for facilitating export of wheat by MMTC from the godowns of FCI. Their functions include identification of goods to be exported in co-ordination with the buyers, transportation of the goods and also to provide temporary storage of the goods. The very fact that the respondents are obliged not to provide temporary storage alone but rendering of custom house handling work etc., would sh .....

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