TaxTMI 
TaxTMI 
2010 (7) TMI 192
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....(i) Whether under the facts and circumstances of the case, the Tribunal is right in holding that the activity of the respondent cannot be brought within the scope of taxable services, viz., "Clearing and Forwarding Agent Services" as defined under Finance Act, 1994? (ii) Whether under the facts and circumstances of the case, the Tribunal is right in allowing the Appeal relying on a judgment made in M/s. Raja Rajeshwari International Polymers (Pvt.) Ltd v. CCE reported in 2006 (3) S.T.R. 561 (Tribunal) = 2005 (180) E.L.T. 448, in spite of the fact that it has not reached its finality arid pending before this Hon'ble Court in C.E.A. No. 41/2006? (iii) Whether under the facts and circumstances of the case, the Tribunal is right in ho....
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....ing and forwarding agent services" and taxable under the provisions of Service Tax. Under the circumstances, the Department had is sued a show cause notice dated 19-4-2005 to the respondent and also corrigendum dated 25-10-2006 contending that Service tax was liable in respect of the service rendered by the respondent. The respondent replied to the said notice by contending that, they were not liable to pay the Service tax or interest and penalty. The said notice was adjudicated upon by the Joint Commissioner of Service Tax, Bangalore who by his order dated 21-11-2005 passed in Original No. 972005 confirmed the demand of service tax as well as the penalty imposed. As against the said order, the respondent being aggrieved, filed an appeal be....
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....ice provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or; (v) production or processing of goods for, or on behalf of, the client (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clause (i) to (vi), such as billing issue 9 collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation ser vices, management or supervision, and includes services as a commission agent, but does not include any in formation technology s....
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.... their Principals in respect of products. (d) The respondent shall submit monthly estimates of likely purchases of the products by buyers prior to the commencement of each month including a report on buyer's creditworthiness reputation and good-will in the market. (e) The respondent shall procure indent/order from the buyers and forward the same to their Principals for supply of goods. (f) The respondent shall be responsible for ensuring that customers make timely payments of the sale consideration, for the quantities of products sold to the customers. (g) The respondent shall indemnify their Principal from all loss caused by the Customer's failure to make payment of any sale products sold to the customers. (h) The re....