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TMI Blog2011 (7) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... t fall under the clearing and forwarding service. - As per the terms and conditions of agreements appellants also show that applicant are undertaking activity of clearing the goods - Decided in favor of the assessee - ST/1560/2010(DB) - ST/412/2011(PB) - Dated:- 8-7-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Shri Alok Berthwal, Advocate, for the Appellant. Shri Sonal Baj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity which includes clearing and forwarding. The applicant relied upon the decision on Hon ble Punjab Haryana High Court in the case of CCE v. Kulcip Medicines P. Ltd. reported in 2009 (14) S.T.R. 608 (P H) to say that in cases where the goods are already cleared by the manufacturer and the dealer is to store those goods and forward to the buyer of the goods as per direction of the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Kulcip Medicines P. Ltd. in para 14 held as under : 14. We have not been able to understand with utmost respect to the Tribunal as to what is Orchestrated nature of work Involved in the present transaction. The dealer in the present case as per the arrangements reached between the parties has to receive goods which are already got cleared by the manufacturer. The dealer is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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