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TMI Blog2006 (10) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... as 'Octroi Agents' and had applied for registration under the category of "Business Support Service." They were served with show cause notices contending that the services rendered by them were classifiable under sub-clause (j) of clause 105 read with clause 25 of Section 65 of Finance Act, 1994. After considering their written submission and hearing them, the lower authority has passed the impugned orders. 3. It is contended in the appeal that - (i) The appellants render the services of filling up necessary forms for valuation of goods, claiming applicable concessions, making Octroi payments and completing other legal formalities. (ii) The appellants are not concerned with delivery storage, dispatch or forwarding of the goods or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in Larsen & Toubro Ltd. v. CCE - 2006 (3) S.T.R. 321 (Tri. - LB) = 2006 (4) STT 231. 5. I have gone through the case records and considered the averments made in the appeal. The only short question involved in the appeal is whether the services rendered by the appellants are covered by the entry of "Clearing & Forwarding Agent" or by the entry of Business Support Service. 6. The tax on Clearing and Forwarding Agents was introduced by Section 88 of the Finance Act, 1997. The category of service is defined as any person who is engaged in providing any service, either directly or indirectly, in any manner to any other person and includes a consignment agent. The CBEC Circular No. 39/2/2002 dt. 20-2-2002 clarified that "in a typi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not engaged in receiving, storing and forwarding of the goods, they cannot be called clearing and forwarding agents as per CBEC instructions. The lower authority had followed the CESTAT (Kol.) decision in Prabhat Zarda Factory (India) Ltd. v. CCE, Patna - 2006 (2) S.T.R. 584 (Tribunal) = 2002 (145) E.L.T. 222 (Tribunal) in which it had been held that 'the service has to be relatable to the clearing and forwarding operations and can be in any manner and it is not necessary that the said agent must deal with the goods directly.' The decision in Prabhat Zarda Factory was dissented by another Bench of the Tribunal in Larsen & Toubro Ltd. v. CCE - 2006 (1) S.T.R. 261 (Tri.-Del) wherein it was held that the decision in Prabhat Zarda Factory layin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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