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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 ..... g and Forwarding Agent Service? - Held that:- There is no responsibility cast on the foreign agent for promoting the sale of goods produced by the appellant - there is no 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. The services rendered by foreign agents to the appellant are correctly cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reign agents also help the appellant in collecting the proceeds of the exported goods. The basic issue to be decided in this appeal is whether the service rendered by the foreign agent is classifiable under Clearing and Forwarding Agent Service or as Business Auxiliary Service . We also find that the appellant are not liable for payment of service tax under the provisions of Section 66A of Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance charges, demurrage and do all acts for safe clearance of goods till their delivery to the consignees in the foreign countries. Further, the foreign agents are also responsible for all post shipment services and payment of Government dues necessary for such purposes. The foreign agents are also having an obligation to follow up with the foreign importers for realization of export proceeds on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayments and that one of the small portion of their service is towards follow up for realization of export proceeds and that the shipment of service is in respect of clearance of goods and forwarding of the same to the consignee. The appellants have further contended that following up for payment is not done as incidental or auxiliary to promotion of sale and therefore, the service is not classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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