2014 (10) TMI 135

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.... : Shri S K Pahwa , Adv. For the Respondent : Shri Govind Dixit, AR JUDGEMENT Per: Archana Wadhwa : Service Tax of Rs. 78,068/- stand confirmed against the appellant along with imposition of identical amount of penalties under section 76 as also under section 78 of the Finance Act and penalty of Rs. 1000/- under section 77 of the Finance Act. We find that the appellant has allegedly pr....

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....nt. 3. As is seen from the agreement the appellant has admittedly been appointed as consignment agent. The definition of clearing and forwarding agent, as appearing in Section 65 (25) of the Finance Act, 1994 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 include....

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....ervices means any service provided to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner. As such, he submits that said definition makes it clear that even the consignment agent has to be necessarily clearing and forwarding agent. 6. We find that the issue has been the subject matter of various decisions. Larger Bench of the Tribunal in....

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....he assessee is working on commission basis and is not engaged in the activity of receiving goods from the factory or premises of principal, warehousing these goods, receiving despatch orders, arranging despatch of goods as per the direction of the principal, maintaining records of the receipt and despatch of goods and preparing invoices on behalf of the principal cannot be held to be clearing and ....