2011 (7) TMI 803

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....i Sonal Bajaj, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 21,88,122/- and penalties. The demand is confirmed on the ground that applicant is providing taxable service of clearing and forwarding agency. 2. The applicant submitted that as per the d....

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....n of the manufacturer, such service does not fall under the clearing and forwarding service. 3. Ld. SDR appearing on behalf of Revenue takes us to various terms and conditions of agreement on the basis of which Revenue demanded the service tax. Ld. SDR submitted that agreement itself is termed as clearing and forwarding agreement and as per the terms and conditions of the agreement, applic....

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....ared by the manufacturer. The dealer is to store those goods and forward to the buyer of the goods as per direction received. 4. This finding is in respect of the agreement before the Hon'ble Court. In the present case, we have find there are 13 agreements and the agreements are termed as "clearing and forwarding agency agreement" and as per the agreement dated 4-4-03 and in other agreemen....