9911796707
TMI Blog2009 (1) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an application for waiver of pre-deposit and stay of recovery of demand of service tax along with applicable interest and penalties imposed on the applicants under various sections of the Finance Act, 1994 (the Act). Adjudicating a Show Cause Notice issued to the appellants, the original authority found that the appellants had rendered 'Clearing and forwarding Agents' service to two diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the principal as per their instructions at profitable rates. The appellants are required to pay upfront an amount not exceeding the price of each consignment. The lower authorities held that the activity undertaken by the appellants was correctly classifiable under the category 'Clearing and Forwarding Agent' and service tax was payable on the commission received by the appellants. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in Style Cell v. CCE (Appeals), Mangalore [2008 (10) S.T.R. 456 (Tri. - Bang.)]. In this order cited it was held that the appellants therein who had sold the goods of the principal as its agent operated under the Sale of Goods Act and the said activity did not constitute Clearing and Forwarding Agent's service. Like in the instant case the appellants in the cited case had also received commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Clearing" and "Forwarding". It was enough if either of the activities was undertaken. He submits that in the instant case, the appellants cleared the goods on behalf of the principal. 4. On a careful consideration of the submissions made by both sides, I find that, prima facie, the impugned activity is similar to the one dealt with by the Tribunal in the Style Cell case (supra), wherein it was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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