2009 (10) TMI 6

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..... espondent. [Order]. - In this case, service tax demand has been confirmed against the appellants on the ground that they are rendering clearing and forwarding service, together with interest and penalty has been imposed. 2. I have heard both sides. There is no dispute that the activity of the assessees consists of receipt of goods from their principals, storage of the same in their premises, de .....

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..... ] holding that if the goods are already cleared by the principal, the recipient who receives the goods, stores them and sells them cannot be held to be a clearing and forwarding agent so as to be liable to service tax under this category.  Following the ratio of the above decision, I set aside the impugned order and allow the appeal. (Dictated and pronounced in open court)
Case laws, De .....

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