TaxTMI 
TaxTMI 
2005 (11) TMI 17
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....r of Central Excise (Appeals), Bangalore. 2. The facts of the case are as follows: M/s. CIPLA Limited, a manufacturer of pharmaceutical products appointed the appellant as their agent for receiving, storing and distribution of their products to various stockists, distributors and other customers. In terms of the Agreement between the CIPLA and the appellants, the appellant renders service of rec....
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....lants have come before this Tribunal for relief. 3. Shri G. Shiva Dass, the learned Advocate appeared for the appellants and Shri Ganesh Havanur, the learned SDR for Revenue. 4. The learned Advocate submitted that only those who carry out Clearing and Forwarding operations are liable to service tax in terms of sub-clause (j) of Clause 72 of Section 65 of the Finance Act, 1994. As far as the appe....
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....EL. 5. The learned SDR reiterated the OIA. 6. We have gone through the records of the case carefully. As per the Agreement between the appellants and CIPLA, "ClPLA hereby appoints Vaman (appellants) as its Agent to receive, store and distribute stocks of the products including promotional material in the premises of 75, Bennerghatta Rd., N.S. Palya, Bangalore 560 076 and forward them in such lo....