2005 (7) TMI 8

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....y the Commissioner (Appeals). The Commissioner (Appeals) in the impugned Order held that the Respondents had not done any of the activities covered by C & F Agent. The Commissioner (Appeals) held as under :- "It is observed that the services rendered by the appellants i.e. procuring orders and passing on the same to the principal for execution is not directly or indirectly connected with clearing....

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....ding failure in following procedure is not established. Therefore, penalty under Section 76 & 77 of Finance Act, 1994 is also not sustainable." The contention of the Revenue is that the Respondents are working as Clearing and Forwarding Agent, therefore, they are liable to pay service tax. We find that as per definition of Clearing & Forwarding Agent under Finance Act, the clearing and forwarding....