2007 (2) TMI 671

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.... Shri R.K. Verma, DR, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against order-in-appeal dated 25-2-2005. The issue involved in this appeal is regarding the taxability of the services rendered by the appellant. It is the contention of the revenue that the appellant was providing services of C&F Agent. This contention is borne out from the or....

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....as earning commission as middle man for providing services in between principal and procurer. 3. Ld. DR earnestly defending the order brought to our notice clause No. 8 of the agreement. The said clause read as under : "Once the order is received, DISL shall have to carry our all the co-ordination activities with customer, co-ordination with Air/Transport/ Railways for delivery of....

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....ctly or indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consigning agent. The taxable service has been defined as any service provided to a client, by C&F agent in relation to clearing and forwarding operations in any manner. The clearing and forwarding agents are engaged/appointed by manufacturer of goods (both excisable and non-excis....

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....transport on his own or through the authorized transporters of the principal; (e)     Maintaining records of the receipt and despatch of goods and the stock available at the warehouse; (f)      Preparing invoices on behalf of the principal". 4. It can be seen that the revenue was of the impression that the service which can be ....