2011 (4) TMI 542

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....Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  The revenue has preferred these three appeals against the common order passed by the Tribunal [2007 (7) S.T.R. 472 (Tribunal)] holding that the finding of the Commissioner of Appeals that the activities relied on by the assessees as consignment agents do not fall within the category of clearing and forwarding a....

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....CESTAT is right in holding that the service provided by respondents is not covered under the category of "clearing and forwarding agent", as defined under Section 65(25) of the Finance Act, 1994? 2.      When the facts of the case clearly establish that the activities of the respondent's establishment fall under the taxable category of "clearing and forwarding agent", t....