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TMI Blog2013 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods as decided in M/s Prabhat Zarda Factory (India) Ltd. Vs. CCE (2002 (2) TMI 4 - CEGAT, KOLKATA) – order to be set aside - appeal decided in the favour of the assessee. - ST/93/06 - A/382/13/CSTB/C-I - Dated:- 10-1-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri Navneet, Addl. Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. BR(70)9/STC/2006 dated 13.12.2006 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "2.2 Normally, there is a contract between the principal and the clearing and forwarding agent detailing the terms and conditions and also indicating the commission or remuneration to which the C F agent is entitled. A clearing and Forwarding agent normally undertakes the following:- (a) Receiving the goods from the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving despatch orders from the principal (d) Arranging despatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of the principal; (e) Maintaining records of the receipt and dispatch of goods and the stock available at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 (24) STR 701 (Tri-Del) and the decision of this Tribunal in the case of Energy Equipment Distributor vide Order No. A/48/WZB/2007/CSTB/C-I dated 22.1.2007 wherein it has been held that mere procuring/booking of orders for the principal by an agent on commission basis would not amount to providing services of Clearing forwarding agent. In the light of the above, he pleads for allowing the appeals. 4. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions made by both sides. 5.1 As per Section 65(105)(j) Clearing forwarding Agency Services has been defined as under:- "Any services provided or to be provided to any person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Agent. 5.4 The Larger Bench of this Tribunal in the case of M/s L T Ltd. (supra) held that an agent engaged only for procuring purchase orders for the vendor on commission basis, is not engaged in the clearing and forwarding activity either directly or indirectly and, therefore, mere procuring or booking orders for the principal by an agent on commission basis would not amount to providing services as clearing and forwarding agent within the meaning of the definition of that expression under section 65(25) of the Finance Act, 1994. The Hon'ble High Court of Punjab Haryana in the case of United Plastomers (supra), has also held that mere procuring of orders on commission basis does not amount to Clearing Forwarding Agency Service'. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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