2005 (4) TMI 344

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..... l against Order-in-Appeal No. 251/03 dated 30-6-2003 by which the Commissioner (Appeals) has held that M/s. Chopra Brothers, respondents are not providing the services as Clearing And Forwarding Agent. 2. When the matter was called, no one was present on behalf of the respondents nor there was any request for adjournment inspite of notice of hearing having been issued to them. I, therefore, hear .....

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..... not clearing and forwarding agent. 3. As per Section 65(25) of the Finance Act, 1994 Clearing and Forwarding Agent means any person who is engaged in providing any service either directly or indirectly connected with the clearing and forwarding operation in any manner to any other person and includes a consignment agent. Further, as per provisions of the Finance Act, 1994, taxable service in re .....

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