2008 (10) TMI 205

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..... nses + his profits, therefore, there is no service of clearing and forwarding agent’s service. The contract is for sale and purchase of the goods – held that that it is not a fit case for total waiver of service tax. The applicants also pleaded that if the demand is confirmed the benefit of cum-duty is also entitled for the expenses which are reimbursed by the manufacturer. Keeping in view the fac .....

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..... ement entered with M/s. Kesar Enterprises Ltd. The demand is in respect of approximately Rs. 85 lakhs. The contention is that the applicants are not providing any service as clearing forwarding agents. The applicants are only operating the depot for marketing of country Liquor products. As per agreement, the depot is maintained by the manufacturer and invoices were also issued in the name of man .....

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..... n case there is unrealized amount, the same will be adjusted against the service charges payable to the applicant. 3. In view of this, the contention is that as the applicants are not providing clearing and forwarding agent's service, the demand is not sustainable. The contention is that w.e.f. 16-6-05, the applicants are paying service tax as commission agent. 4. The contention of revenue .....

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..... er 'C F Operation'. 5. The applicant's contention in that the main demand is in respect of agreement with M/s. Kesar Enterprises Ltd. We have gone through the terms and conditions of the agreement that we find that as the applicant is appointed as Depot Operator for consideration of Rs. 2.5 lakhs and he is responsible for transportation of country liquor products from factory to depot and also .....

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..... ie, we find that it is not a fit case for total waiver of service tax. The applicants also pleaded that if the demand is confirmed the benefit of cum-duty is also entitled for the expenses which are reimbursed by the manufacturer. Keeping in view the facts and circumstances of the case, the applicants are directed to deposit Rs. 20 lakhs in addition to the amount already deposited within a period .....

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