2007 (7) TMI 188

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....he lower authorities have demanded service tax of Rs.5,67,373/- from the appellants in respect of Clearing & Forwarding (C&F) services for the period Dec1999-Nov2003. They have also imposed penalties on them. According to the appellants, service tax could not be levied on the entire amount received by them from their clients for C&F services. This case is based on Rule 6(8) of the Service Tax Rule....

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....ions, I have found substance in the submissions made by ld. counsel with reference to Rule 6(8) of the Service Tax Rules, 1994. This provision reads as under :- "The value of the taxable service in relation to the services provided by a Clearing and Forwarding Agent to a client for rendering the services of Clearing and Forwarding operations in any manner shall be deemed to be the gross amount ....

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....his case of the Revenue was clearly beyond the scope of Rule 6(8) ibid as held by the Tribunal in the case of Sri Sastha Agencies Pvt. Ltd. (supra) and a plethora of other cases considered therein. As rightly pointed out by ld. counsel, in the case of Mett Macdonald (supra), what was considered by the Tribunal was Consulting Engineer's service, for which there was no specific rule defining taxable....