2002 (8) TMI 4

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.... who has upheld the order of the Asstt. Commissioner, Jamnagar directing them to obtain registration as Clearing and Forwarding agents for the purpose of payment of service tax in terms of Sec. 69 of Chapter V of the Finance Act, 1994 as amended Finance Act, 1999. The appellants contested the order on the ground that activity of allowing GSFC-ILC to use their Jetty and giving them storage faciliti....

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....o be in the nature of 'clearing and forwarding' and such agencies cannot be considered as 'clearing and forwarding agents'. The relevant Para is reproduced below :- "Para 11 - However, in the cases under consideration, the agencies are providing only storage facility for liquid cargo which has been imported or is intended for export. They charge rent for storage of liquid cargo deposited with t....

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.... and forwarding operations. Therefore, services rendered by such agencies, in relation to storage of cargo, cannot be considered to be in the nature of 'clearing and forwarding' and such agencies cannot be considered as 'clearing and forwarding agents'." 3. Para 12 of the circular states that as and when the provisions of Finance Bill, 2002 come into effect, the above types of cases shall be li....