2005 (3) TMI 5

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....ellants is not covered under the definition of 'C. & F Agents' and, therefore, neither the service tax is liable to be paid by them nor penalty is imposable on them. He stated that the appellants are working as a dealer and are covered under the Auxiliary Business Services. He also referred to the Board's Circular F. No. 43/7/97-TRU, dated 11-7-1997. In para 2.2 it is clarified that, "normally, th....

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....Clearing & Forwarding Agent" means any person who is engaged in pro viding 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." 5. 1 finds that this definition is wide enough to cover the appellants within the scope of clearing and forwarding agent as they are rendering the ser vice....