9911796707
TMI Blog2006 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ving equipments manufactured by M/s. L & T companies. This service is in terms of agreement dated 1st February 1998. 2. Under the impugned order, it has been held that the service rendered by the appellant is in the nature of "clearing and forwarding Services" and attracts Service tax as such, In addition to the demand of Service tax, penalties have also been imposed. The instant appeal challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India) Pvt. Ltd. v. CCE reported in 2006 (2) S.T.R 584 (T) = 2002 (145) E.L.T. 222 (T) = 2002 (50) RLT 326. It is being pointed out that the view taken in that decision, that procurement of sale orders amount to render clearing and forwarding service remains overruled by a Larger Bench of this Tribunal (reported in 2006 (3) S.T.R. 321 (Tri.) upon a reference in the present appeal. The submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the invoices make it clear that sales and dispatch of the equipment in question are direct from the manufacturing factory to the buyer. The appellant, in no way, takes delivery of the equipment or arranges for its dispatch. The pre-delivery inspection carried out by the appellant is explained as in view of the appellant's responsibility for products support. Even if pre-delivery inspection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risk cover and not clearing and forwarding, Though, the risk cover is in relation to the risk during clearing, forwarding and transport, it is clearly a separate activity from clearing and forwarding, In the view we have taken above, we are not able to agree with the Revenue that the appellant acts as clearing and forwarding agent. 8. In the result, Service tax demand and penalties are not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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