2014 (12) TMI 586

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..... person has to undertake Clearing and Forwarding activity. In the present case, M/s. Dynamic Logistics had not undertaken the activity of clearing of the goods from the principal. - As per the agreement, M/s. Dynamic Logistics are to provide service in connection with receiving, storing, packing and discharge of goods comprising of spare parts of the principal. Therefore, it cannot be said that Dy .....

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..... ORDER Heard both sides. 2. The appellant challenged the impugned order whereby the Commissioner (Appeals) upheld the refund claim of ₹ 5,34,645/-. The contention of the applicant is that the applicant paid the service tax under the wrong belief the applicant had provided Clearing and Forwarding Agent service. They subsequently filed a refund claim. The applicant also paid certain oth .....

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..... taken certain activity regarding packing and discharging of goods regarding principal. Hence the demand is not sustainable. The appellant relied upon the decision of the Hon ble High Court of Punjab Haryana in the case of Kulcip Medicines (P) Ltd. - 2009 (14) S.T.R. 608. Emphasis of the appellant is that M/s. Dynamic Logistics are not undertaking clearing activity from the place of appellant, he .....

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..... appellant is that as per the definition a person has to undertake Clearing and Forwarding activity. In the present case, M/s. Dynamic Logistics had not undertaken the activity of clearing of the goods from the principal. We have gone through the agreement. As per the agreement, M/s. Dynamic Logistics are to provide service in connection with receiving, storing, packing and discharge of goods comp .....

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..... on of Hon ble High Court of Punjab Haryana in the case of Kulcip Medicines (P) Ltd. (supra). The issue before the Hon ble High Court was legal interpretation of clearing and forwarding service. We find in the present case, where going by the terms and conditions of the agreement under which Dynamic Logistics is undertaking the activity on behalf of the appellant and Dynamic Logistics are receivi .....

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