2009 (11) TMI 125

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m to the Govt. Agencies and also for receiving the vehicles from them and delivering the same to the Govt. Agencies. The above service was sought to be taxed by the department and according to him it falls under the category of “Clearing and Forwarding Agent” services. In this case Allahabad High Court held that The main work of the respondent is to sell the cars and if, in that connection the res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s in the case of sale of vehicle to Govt. Agencies received commission from M/s. Maruti Udyog Ltd. for sourcing orders for them to the Govt. Agencies and also for receiving the vehicles from them and delivering the same to the Govt. Agencies. The above service was sought to be taxed by the department and according to him it falls under the category of "Clearing and Forwarding Agent" services. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered with the in the meaning of C F Agent denied in Section 65(25) of the Finance Act, 1994? 4. Heard the learned Senior Standing Counsel for the Department. He On appeal from submits that in view of taxable service as defined in clause 'j' of Section 65(105) of Finance Act 1994, the respondent-assessee is a "Clearing and Forwarding Agent" 5. We have considered the aforesaid submission .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X