2008 (8) TMI 134 - HC - Service Tax

Auctioneers, engaged in the business of conducting cardamom auction - Assistant Solicitor General of India appearing on behalf of revenue, submits that by no stretch of imagination respondents can be categorized as clearing and forwarding agents - Since a concession is made by the learned Assistant Solicitor General, it may not be proper or necessary for us to go in to the other details of the case therefore, these appeals are rejected.

Summary

The High Court of Kerala rejected appeals filed by the Central Government against orders of the Customs, Excise & Service Tax Appellate Tribunal. The Tribunal upheld that the respondents, engaged in cardamom auction business, are not "clearing and forwarding agents." The Assistant Solicitor General conceded this point, leading to the rejection of the appeals.