9911796707
TMI Blog2005 (5) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The above captioned appeals directed against the common Order-in-Appeal vide which the Commissioner (Appeals) has up-held three different Orders-in-Original of the adjudicating authority, who confirmed the Service tax demand against the appellants and also imposed penalties as detailed therein. 2. The learned Counsel has contended that the activities of the appellants do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d J.D.R. has placed reliance on the ratio of law laid down in Prabhat Zarda Factory (India) Ltd., 2002 (145) E.L.T. 222 (T) and contended that the appellants being clearing and forwarding agents, are liable to pay Service tax for the period in dispute. 4. The definition of clearing and forwarding agent as detailed in Clause 25 of Section 65 of the Finance Act, 1994 reads as under : (25) cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. manufactured by the Raymond Company. Immediately after the sale of the goods sent to them on consignment basis, they are required under the agreement to remit the sale proceeds to the company. Their activity cannot be termed as of clearing and forwarding agents. They are only sale/commission agents, who had been appointed by the company for the sale of their products. 6. Moreover, the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is and they were selling the same to the customers. The Tribunal, under these circumstances, had taken the view that the activity of appellants - therein did not fall within the definition of clearing and forwarding agents. The ratio of law, laid down in Prabhat Zarda Factory (India) Ltd. (supra) referred to by the learned D.R., had been distinguished by the Tribunal in that case. Even in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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