2013 (4) TMI 855

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..... pondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the respondents are not recipient of clearing and forwarding services and the parties simply provided their tanks for storage of the final products of the respondents f .....

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..... in their tanks. The activities to be carried out, as per the agreement, are such as evacuating the tankers, pumping in and pumping out of the vessels, blending etc. The contention of the Revenue is that the activity undertaken by the respondents is covered under the definition of clearing and forwarding agent services hence the respondents are liable to pay service tax. 4. The respondents subm .....

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..... y mentioned above, therefore the only activity undertaken is storing of the products hence the demand is not sustainable. 5. We find that as per the definition of clearing and forwarding agent provided under the Finance Act, any person who is engaged in providing any service, either directly or indirectly connected with clearing and forwarding operations in any manner to any other person and .....

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