2008 (5) TMI 96 - CESTAT, KOLKATA

Activities carried out of clearing and forwarding by the Appellant as an agent are squarely fall under the class “C/F agency” and liable to service tax – an agent even if provide service to single principal is liable to pay tax – if re-imbursement expenditure, bending charges etc. are inevitably incurred to provide a service, they should be included in cost of service – matter remanded to examine whether larger period is invocable or not, to examine valuation matter & penalty matter