2011 (2) TMI 684

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...., constituted under the Coir Industry Act, 1953. The purpose under this Act is to establish showrooms in various parts of India as measures of publicity for coir products and increasing the sale of coir products. The function of the Coir Board prescribed under the Act to promote by such measures as it thinks fit under the control of the Central Government, the Coir Industry. The appellants are purchasing the coir products from manufacturers and selling the same through their showrooms. A show-cause notice was issued to the appellants demanding service tax by treating the Coir Board as a provider of Clearing and Forwarding (C & F) service. The adjudicating authority dropped the proceedings on the ground that the appellants buy the products f....

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....appellants are not providing any service of clearing and forwarding including consignment agent. Therefore the demand is not sustainable. 5. The learned JDR appearing on behalf of the Revenue relied upon the findings in the impugned order specifically in para 8 of the impugned order where the Commissioner relied upon the provisions of Chapter III of the Coir Board Showroom Rules to say that the appellants are only C & F agents. Hence the impugned order is rightly passed. 6. We find that as per Section 65(12) of the Finance Act during the relevant time, the C & F agent has been defined as - "any person who is engaged in providing any service, either directly or indirectly, connected with clearing and forwarding operations ....