TaxTMI 
TaxTMI 
2013 (12) TMI 1021
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....ness Support Services" which came into existence from01.05.2006 and they are paying the service tax thereafter under the said classification. Their contention is that the warehouse, where the spare parts of motor vehicles being manufactured by M/s. Ford India Ltd., are kept and their activities being carried out, belongs to M/s. Ford India Ltd., and not to them. In addition, M/s. Ford India Ltd ., had provided computers with related softwares to carry out their day to day operations. Further, they were not arranging the transport for receiving or dispatching the goods and in view of this position, their activities cannot be covered under the definition of "Clearing and Forwarding Agents" Services. 2.2 The other ground taken by the appellants is relating to the Jurisdiction of the Commissioner of Central Excise, Pune. The appellants have contested that the said warehouse is located in Chengalpattu in Chennai, Tamil Nadu and the Commissioner of Central Excise, Pune does not have any jurisdiction in Tamil Nadu. The show-cause notice has been issued by the Pune Commissionerate and is answerable to the Pune Commissionerate authorities. Since Pune Commissionerate has no jurisdiction o....
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....n the case of ABT Ltd. Vs . Commissioner of Service Tax, Chennai reported in 2010 (19) STR 767 (Tri-Chennai) was also relied upon where a similar view was taken. The appellants also relied upon the Judgement of this Tribunal in the case of Herbo Foundation Pvt. Ltd. - 2010 (255) ELT 553 ( Tri.Kol ) to support their contention relating to territorial jurisdiction. The learned Counsel also relied upon the Judgement of Hon'ble Punjab & Haryana in the case of Commissioner of Central Excise, vs. Dr. Lal Path Lab (P) Ltd. as reported in 2007 (8) STR 337 (P&H) wherein the Hon'ble High Court has taken a view that activity of the assessee is confined to a collection centre with facilities and trained employees for drawal of blood samples and to carry out essential processing of blood and forwarding the samples to their lab at Delhi and such activity being merely incidental to the main activity of testing and analysis cannot be Business Auxiliary Service within the meaning under Section 65 (19) (ii) of the Finance Act, 1994. 3. The learned A.R. on the other hand, reiterated the findings of the adjudicating authority and the appellate authority and drew our attention to the agreement betwe....
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....dirty units ++ Handling of durable containers ++ Handling packaging materials including disposal ++ Procurement of required stationary. (b) Inventory Control (Article 1.9) ++ Shall mean and include controlled movement and storage of service parts within the warehouse (c) Handling & Administration of Containers (empty returnable dunnage ) (d) Customer Relations (Article 1.2) ++ Shall mean parts support which shall include but not limited to handling dealer queries on parts and supplier queries on receipts, returns, rejections & payments (e) Data Entry/Printing (f) Operating Procedure & Systems (g) Cycle count of the service parts (h) Distribution (Article 1.8) ++ Order processing (receiving, acknowledging, allocating orders) ++ Picking, packing of orders ++ H....
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....tely notified by notice in writing to the supplier and in-bound carrier and keep Fort notified on a regular basis. Noticee shall carry out all appropriate claim procedures as detailed in the PDC operational manual (hereinafter referred to as PDCOM) on behalf of Ford (except legal procedures) with the inbound carried/part supplier without delay. ++ Warehousing operations-administration ++ Noticee shall receive data from Ford with respect to incoming shipments and on deliveries to dealers ++ Distribution of service parts to dealers ++ Service part shall be distributed by noticee from the warehouse to dealers on a daily basis. Each day, Ford shall transmit to TL the dealers order lines setting forth the Service parts to be shipped within the time pointed out. 4.2 The term "Clearing and Forwarding Agent" has been defined under the Finance Act as below:- "Clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent. The taxable service is....
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....n enquiry from the Bench, what reply has been sent by the appellants to the said two letters, the learned Counsel after checking up with the appellants stated that they are not able to locate reply or other correspondence. Further, a letter was sent to their Pune office by the Asst. Commissioner, Tambaranm Div. in this very context on 11.12.2002 asking them whether they have discharged the service tax liability on their operations in Chengalpattu in Tamil Nadu from the registered office at Pune and even asked the details of the payment made. It may be noted that the said letter was sent to their Pune office. The learned Counsel for the appellants has not been able to explain the action taken by the appellant in this matter. From the available correspondence it can be safely concluded that the Service Tax authorities at Chengalpattu in Tamil Nadu were asking the appellants to take registration and make payment of duty. However, the appellants have given the impression that the Registration is taken in the office located in Pune and all the matters relating to the Service Tax are being dealt with in Pune Commissionerate . The only conclusion from the said correspondence is that the P....