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TMI Blog2019 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of this amount as brokerage in their books of accounts. The orders of the lower authorities considering the amount received by the appellant as liable for tax on the category of Clearing Forwarding Agent Services is incorrect for a simple reason that appellant is a manufacturer and has utilised the services of various shipping agents for procuring containers for export of their goods. Here, the appellant has not rendered any services of clearing and forwarding to the shipping agents - demand not sustainable - appeal allowed - decided in favor of appellant. - APPEAL No. ST/1417/2011 - A/30257/2019 - Dated:- 7-2-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order. Hence this appeal. 3. Ld. Counsel submits that they are the manufacturers of excisable goods which are cleared in domestic market and for export purposes shipping agents were engaged for booking containers for the export of goods manufactured by them and depending upon the volume of booking of the containers, the agents extend discount of 2% on the ocean freight at a later stage, which is booked as brokerage in their books of accounts. It is his submission that this amount of discount extended by the shipping agents is a discount for shipping their own export consignments and not on account of any services provided by them to the shipping agents. It is his further submission that the services have to be rendered by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he receipt of this amount as brokerage in their books of accounts. 6. In our considered view, the orders of the lower authorities considering the amount received by the appellant as liable for tax on the category of Clearing Forwarding Agent Services is incorrect for a simple reason that appellant is a manufacturer and has utilised the services of various shipping agents for procuring containers for export of their goods. Here, the appellant has not rendered any services of clearing and forwarding to the shipping agents. 7. Further, the certificate issued by Chartered Accountant in respect of all these transactions clearly indicate that the amounts were received by the appellant for the volume of the business given by them to vari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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