2013 (4) TMI 855

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.... Commissioner (AR), for the Appellant. Shri Mehul Jiwani, C.A., for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the respondents are not recipient of clearing and forwarding services and the parties simp....

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....spondents entered into agreement with various parties for storage of their products in their tanks. The activities to be carried out, as per the agreement, are such as evacuating the tankers, pumping in and pumping out of the vessels, blending etc. The contention of the Revenue is that the activity undertaken by the respondents is covered under the definition of clearing and forwarding agent servi....

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.... (f)     Preparing invoices on behalf of the principal." In the present case there is no evidence on record to show that the parties undertook any activity mentioned above, therefore the only activity undertaken is storing of the products hence the demand is not sustainable. 5. We find that as per the definition of 'clearing and forwarding agent' provided under the ....