Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.

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..... y that under Section 65 of Finance Act, 1944 and as brought out by Board's letter no. F.B.43/7/97-TRU dated 11.7.97 there must exist a relationship of principal and an agent for bringing grain agent in the ambit of C & F agent of the farmer and in CBEC Circular no. 48/10/2002-ST dated 13.9.2002, it has been clarified that Adhatiya's (Food grain agents) activity do not fall under the scope of Clear .....

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