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TMI Blog2008 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)] - 1. The revenue has filed this appeal against the Order-in-Appeal No. 165/2006-ST, dated 18-8-2006, passed by the Commissioner of Customs & CentralExcise (Appeals), Cochin. The revenue proceeded against the respondents on the ground that they were rendering services under the category of "Clearing& Forwarding Agents" which is taxable under the provisions of the FinanceAct, 1994. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order allowing their appeal. This issue was in fact, the subject-matter of an earlier appeal. The Appellate authority has relied on the decision of this Bench in an identical issue filed by the revenue against the Order-in-Appeal No. 05/2006-ST, dated 19-1-2006 by the same respondents. In that case also, the Commissioner (Appeals) held that the respondents would be taxable under the 'C&F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, the auction sate would be complete when the auctioneer announces its completion by the fall of the hammer or in any other customary manner as contemplated by section 64(2) of the Sale of Goods Act. While the law regulates the manner in which cardamom will be sold, it does not purport to regulate the price at which it would be sold and the matter is obviously left to the choice of the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning them has nothing to do with clearing and/or forwarding operations contemplated under the taxable service of 'clearing and forwarding agent'. Since neither the provisions having bearing on the activity done by these auctioneers as regulated by the Rules and the licensing conditions not any evidence on record indicates an activity of clearing or forwarding operation, there is no warrant for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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