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TMI Blog2014 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriately covered by business auxiliary service and not C&F agent service has considerable force. Accordingly, we find that the impugned order cannot be sustained - Decided in favour of assessee. - ST/164/2006 - Final Order No. A/10091/2013-WZB/AHD - Dated:- 20-12-2012 - Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (T) Shri Jigar Shah, Advocate, for the Appellant. Shri K. Sivakumar, AR, for the Respondent. ORDER Appellants are engaged in the business of marketing and promoting of the goods manufactured by their principal M/s. Paras Pharmaceuticals Ltd. Appellants entered into an agreement dated 1-4-1997. Under the terms of the agreement, the appellants were appointed as market organisers of M/s. Paras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orecast as may be necessary from time to time; (f) advising on the advertisement strategies, media plans, etc. by discussing the same with the advertisement agency of the manufacturer and the manufacturer itself; (g) exercising control over the C F agents and consignee agents and auditing their performance; (h) providing additional services of supervising other marketing activities for arranging display, house-to-house campaign, market research, etc.; (i) appoint whole sale dealers, stockists, consignor agents, C F Agents, etc. for promotion of the products of the manufacturer; (j) required to study and give report on the ORG data; (k) required to make recommendations to the manufacturer as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing and forwarding operations and in any such manner assistance would be covered by the definition of clearing agent; the taxable service has been defined as any service provided by clearing and forwarding agent in relation to clearing and forwarding operations and in any manner. He submits that it is not only the clearing and forwarding agent service but the other operations connected with clearing and forwarding agents also is covered by the definition. He also submits that according to the agreement appellants could appoint C F agents and further they were also expected to supervise the work of C F agent and these factors would clearly show that the appellant is covered by the definition. He relies upon the decision of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distributing the products of the principal authorised stockist and distributing centres is not liable to pay service tax under the category of clearing and forwarding agent. It was also observed that when no clearing activity from the premises of the principal is directly undertaken by the agent, service tax is not leviable. The views of the Hon ble High Court which were confirmed by way of dismissal by the Hon ble Supreme Court [2012 (25) S.T.R. J127 (S.C.)] by dismissing SLP by filing appeal would also support the appeal of the claim as claimed by the appellant. 8. We also find that the C F agreement with Heera Drug House is entirely different from the agreement entered into between the agreement and PPL here which again supports the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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