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TMI Blog2018 (3) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not fall under the taxable category of C&F services - Hon’ble Punjab & Haryana High Court in the case of Kulcip Medicines (P) Ltd. [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT] has held that if one person has rendered services as Forwarding Agent, without rendering any service as Clearing Agent, he should not be termed as the C&F Agent. The Service Tax demand confirmed in this case, by adding the value of cold storage charges in the gross value of C&F Agent Service cannot be sustained - appeal allowed - decided in favor of appellant. - Appeal No. ST/50039/2014- [DB] - Final Order No. 51096/2018 - Dated:- 23-3-2018 - Hon ble Mr. S.K. Mohanty, Member ( Judicial ) And Hon ble Mr. V. Padmanabhan, Member ( Technical ) Shri Aj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged by the appellant for C F service and the appellant should be liable to pay the Service Tax on such gross amount. Accordingly, upon initiation of show cause proceedings, the Department has confirmed Service Tax demand of ₹ 8,596,50/- along with interest and also imposed equal amount of penalty under Section 78 of the Finance Act, 1994 on the appellant. On appeal, the Ld. Commissioner (Appeal) vide the impugned order has upheld the adjudged demand confirmed on the appellant. 3. The Ld. Advocate appearing for the appellant submits that the appellant is not providing any service for clearing of goods from the premises of M/s HLL. Thus, he submits that in absence of providing both the category of services i.e. clearing and forw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the service receiver, M/s HLL. Thus, as per the scope of the contract, it is evident that the appellant had only provided the forwarding activities with regard to goods received from the service receiver M/s HLL. Since the appellant had not provided Clearing and Forwarding Services simultaneously, we are of view that the activities undertaken by the appellant, only for forwarding the goods, should not fall under the taxable category of C F services. We find that Hon ble Punjab Haryana High Court in the case of Kulcip Medicines (P) Ltd. (Supra) has held that if one person has rendered services as Forwarding Agent, without rendering any service as Clearing Agent, he should not be termed as the C F Agent. The relevant paragraph in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vass that the legislature intention is discernible from the scheme of the statute or from any other relevant material. Therefore the word 'and' should be understood in a conjunctive sense. (See Maharaja Sir Pateshwari Prasad Singh v. State of U.P.(1963) 50 ITR 731). In these circumstances if we read the word 'and' as 'or' then it would amount to doing violence to the simple language used by Legislature which cannot be imputed ignorance of English language. In that regard we place reliance on the judgement of Hon'ble the Supreme Court rendered in the case of Inayat Ali Khan v. State of U.P. (1971) 2 SCC 31 (Para 5) and para 6 of the judgement of Hon'ble the Supreme Court rendered in the case of Ape Belliss Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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