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TMI Blog2018 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Supdt (AR) for Respondent ORDER Per: Anil G. Shakkarwar Heard the parties, considered the submissions and perused the records. 2. On perusal of record, we find that the appellants are engaged in the business of export of frozen meat to various countries. The appellants engaged foreign agents in foreign countries for getting the meat exported from India to be cleared in foreign countrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Taxation of Services Rules, if Business Auxiliary Services are performed outside India and if the person receiving the services is located in India then the same are liable for service tax under Reverse Charge Mechanism. We find that the appellant entered into an agreement with the foreign agents which required foreign agent to monitor all the shipments of frozen meat arriving in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is that the definition of 'Business Auxiliary Service' under Section 65 (19) covers collection of payment for the taxation purpose only, if such collection of payment is done as incidental or auxiliary to any of the activities specified at Items No. (i) to (vi) of the said definition. The learned Counsel for the appellant further submits that the foreign agents are not issuing any bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. We do not find any activity mentioned in the agreement to fit into one of entries at Sl. No. (i) to (vi) of the definition under Section 65 (19) of the Finance Act, 1994. Therefore, we hold that the services rendered by foreign agents to the appellant are correctly classifiable as clearing and forwarding agent service. Therefore, impugned Order-in-Appeal is not sustainable. 5. We, therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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