2014 (3) TMI 336

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..... defined in law - services rendered by the appellant do not come under the category of “Clearing & Forwarding Agency Service” - Decided in favour of assessee. - ST/30/2006 - Final Order No. A/1506/2013-WZB/C-I(CSTB) - Dated:- 3-7-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, JJ. Shri R.G. Sheth, Advocate, for the Appellant. Shri Rakesh Goyal, Addl. Comm. (AR), for the Respondent. .....

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..... l before the lower appellate authorities, who dismissed the appeal and hence, the appellant is before us. 3. The ld. Counsel for the appellant submits that they are doing freight forwarding business and they do cargo booking. The activity undertaken by the appellant does not come under the purview of Clearing and Forwarding Agency Service and since 1-7-2003 they have been discharging Service T .....

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..... which might come under Clearing Forwarding Agency Service . 5. After hearing both the sides and going through the records of the case, it is evident that the appellant is rendering freight forwarding service. Freight forwarding is distinct and different from Clearing Forwarding Agency Service as defined in law. In the light of the decisions (supra) relied upon by the appellant, the servic .....

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