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of <h1>CESTAT MUMBAI: No Service Tax for Clearing Agents</h1> <h3>Energy Equipment Distributors Versus Commissioner of Central Excise, Mumbai</h3> The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, overturning the decision to charge them service tax as clearing and forwarding ... - Issues involved: Determination of liability to service tax as a clearing and forwarding agent based on the nature of activities performed.Summary:The Appellate Tribunal CESTAT MUMBAI, comprising Mrs. Archana Wadhwa and M. Veeraiyan, JJ., heard the appeal regarding the appellants being charged service tax as clearing and forwarding agents. The agreement between the appellants and the manufacturer, M/s. Emco Ltd., indicated that the appellants were appointed as sole selling agents for canvassing business and booking orders, with no involvement in the movement of goods. The appellants contended that their activities did not fall under 'clearing and forwarding services,' but this plea was rejected by the authorities below, citing a previous Tribunal decision. However, a larger Bench decision in Larsen & Toubro Ltd. v. CCE clarified that mere procuring/booking of orders for the principal on a commission basis did not constitute services as a clearing and forwarding agent. Consequently, the Tribunal's earlier decision was deemed incorrect. The larger Bench decision settled the issue, leading to the setting aside of the impugned order and granting relief to the appellant.
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