TaxTMI 
TaxTMI 
2005 (6) TMI 7
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....er it has been held that the appellant is a clearing and forwarding agent of Cipla and service tax was payable on the appellant's receipts under Heading 'Clearing and Forwarding Agent'. That finding is being challenged in the present appeal. 2.The submission of the appellant is that in terms of the contract with Cipla, delivery of the medicines was effected by Cipla to the appellant a....
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....activities in respect of goods right from stage of their clearance from the premises of the principal to its storage and delivery to the customers, tax would be attracted. 3.Learned Counsel has also submitted that this issue had come up before this Tribunal in the case of another C&F agent of Cipla, M/s. Mahaveer Generics, Bangalore wherein also, the terms of the relationship was similar and the ....
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....Sub-clause (j) of Section 65(105) of Finance Act, 1994]. A perusal of this definition makes it clear that, in order to attract the levy, the services must be "in relation to clearing forwarding operation". Thus, the definition makes it clear that all services rendered by the clearing and forwarding agent are not within the scope of the levy; the levy is limited to "clearing and forwarding operatio....
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....the principal to its storage and delivery to the customers." 6.The above Para in the circular makes it clear that only when a C&F agent carries out both clearing and forwarding, the levy will be attracted. It is clear from the terms of the agreement that appellant herein does not attend to the clearing of the medicines manufactured by Cipla. Consignments of medicines are cleared from the factory ....