2014 (8) TMI 784

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.... 76, 77 and 78 of Finance Act, 1994 was confirmed against M/s Amitdeep Motors (hereinafter referred to as the respondents) for providing C&F agent service to M/s Maruti Udyog Ltd., during the period April 2004 to March 2007 holding the party guilty of wilful mis-statement or suppression of facts and thereby invoking the extended period. The Commissioner (Appeals) held that the service rendered by the respondents did not fall in the category of Clearing and Forwarding Agent Service and therefore the order-in-original was not sustainable. 3. The facts, briefly stated, are as under:     The respondents are authorised dealers of M/s Maruti Udyog Ltd. They received commission of Rs. 12,14,050/- during the period April 2004 t....

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....at apart from procuring orders, the respondents conduct pre-delivery inspection, stamp three free service coupons and liaise with consignee and also arrange way bill or entry permit required for the despatch of the vehicle. They have stated that contrary to the contention of respondents in their memorandum of cross-objections, the decision of Honble CESTAT in the case of M/s Larsen & Toubro Vs. CCE, Chennai 2006 (3) STR 32 (Tri.-LB) is indeed in favour of Revenue. 5. We have carefully considered the submissions. It is seen that clearing & forwarding agent is defined under Section 68(25) of the Finance Act, 1994 is as under:-     Clearing and Forwarding Agentmeans any person who is engaged in providing any service, eithe....