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TMI Blog2019 (10) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... sales done by them. The said activity carried out by the appellant does not fall in the definition of Clearing and Forwarding Agent because the appellants are not clearing and forwarding agency. A person to fall in the definition of Clearing and Forwarding Agent the assesse undertakes both clearing and forwarding operations whereas in the present case, it has not been established by the Revenue that the appellants are carrying both the operations and therefore in view of the decision relied upon by the appellant in the case of Carryfast Agencies Vs CCE [ 2017 (4) TMI 705 - CESTAT NEW DELHI ], the appellant did not fall in the definition of Clearing and Forwarding Agent Service . Time Limitation - HELD THAT:- The period in dispute is from 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing to demand ₹ 1,63,911/- as Service Tax under Section 73 with interest as applicable under Section 75 and proposing penalty under Section 76, 77 and 78 of the Finance Act, 1994 was issued. The Original Authority after due process of law confirmed the demand of ₹ 1,63,911/- along with interest under Section 75 and also imposed ₹ 1000/- as penalty under Section 77 and equal penalty under Section 78. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the said appeal. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Clearing and Forwarding/C F Service only if the assessee undertakes both clearing and forwarding activity. He also submitted that in the present case, the appellant is not providing any clearing and forwarding operation and is only receiving the goods from the premises of the principal and are also not forwarding the goods but only selling the goods under their invoices on payment of applicable Sales Tax/CST. For this submission, he relied upon the following decisions: Carryfast Agencies Vs CCE, Indore, 2017 (40 TMI 705- CESTAT NEW DELHI. CCE, Meerut Vs Rakesh Ahuja, 2017 (51) STR 322 (Tri. All.). 4.2. Learned Counsel also submitted that the entire demand is barred by limitation and the longer period of limitation has wrongly been invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es commission as a percentage of the sales done by them. The said activity carried out by the appellant does not fall in the definition of Clearing and Forwarding Agent because the appellants are not clearing and forwarding agency. Further, we find that in the case of Sri Sabarey Enterprises (Supra), it has been held that once it is clear that the principal activity of the assessee is that of a sale and marketing of goods, then the same cannot be classified under the taxable category of Clearing and Forwarding Service . Similarly, the Tribunal in the case of Susheel Yarn Pvt. Ltd (Supra) has held that activity of agent in promoting sale of the products of the principal is not covered under the category of Clearing and Forwarding Agent Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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