9911796707
TMI Blog2008 (11) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... Forwarding Agent’ - appellants neither receiving dispatch orders from the principal nor arranging dispatch of goods as per direction of the principal by engaging transport on his own nor preparing invoices on behalf the principal – held that, activities carried out by the appellants does not fall within the ambit of services of ‘Clearing &, Forwarding Agents’ X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee cannot be held to be a 'Clearing & Forwarding Agent'. For better appreciation, we reproduce relevant para of the impugned order "In this case, it is an admitted fact that the appellants and IPCL had entered into different agreements and the appellants have appointed as distributors (Del Credre Agents) by the IPCL. I have also gone through the terms and scope of agreements entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the clauses quoted above would show that the appellants neither receiving dispatch orders from the principal nor arranging dispatch of goods as per direction of the principal by engaging transport on his own nor preparing invoices on behalf the principal. In this case, admittedly, the appellants are providing storage facilities to the principal However, Board, vide Circular No. 37B, Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment basis and sold by appellant to customers-Activity not comes within services provided to client by clearing and forwarding agent in relation to clearing and forwarding operations-Service Tax not leviable. In case of Raja Rajeshwari Intl. Polymers (P.) Ltd. 2005 (180) ELT 448 (Trib.-Bang.) the Hon'ble Tribunal held that - "Service Tax -Clearing and Forwarding Agent-Del Credre Agency not co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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