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2016 (8) TMI 948
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....e for the Appellants Shri Amreesh Jain, AR for the Respondent ORDER As per facts on record, the appellant is registered with the Service Tax department for providing services under the category of transport of goods and cargo handling services. As regards the GTA services, the service tax is required to be paid by the recipient under the reverse charge mechanism. As regards the handling c....
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....ve nothing to do with the goods; that they are not doing any clearing and forwarding job for their principal and the issue stand covered by the Hon'ble Punjab and Haryana High Court in the case of CCE vs. Kulcip Medicines (P) Ltd. as reported in [2009 (14) STR 608 (P&H)], it stand held in the said decision that if the services involved are only service of 'clearing and forwarding service&#....
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....er the category of 'clearing and forwarding' activity. Infact we find that the issue stand decided by the Larger Bench decision of the Tribunal in the case of Larsen & Toubro Ltd. vs. CCE Chennai [2006 (3) STR 321 (Tri-LB]) wherein it was observed that 'clearing and forwarding' agent normally undertakes the following activity.: "(a) Receiving goods from the factories....