2018 (3) TMI 1389

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....rtment for providing the service under taxable category of clearing and forwarding agent service. During the course of audit of records, it was observed by the Service Tax department that in addition to manufacture of ice cream, the appellant also provided C&F services and cold storage facility to M/s Hindustan Lever Ltd.(HLL). As per the agreement entered into between the appellant and M/S HLL, the appellant had provided the services to M/s HLL for receiving their stock of frozen products, store them in its cold storage and forward the same thereafter in such lots, to such parties and destinations, as directed by M/s HLL. For providing such service, the appellant was entitled for the consideration of 50 paisa per liter towards C&F service ....

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....he purpose of payment of Service Tax. To support his stand that in order to fall under the ambit of taxable service of C&F agent, both the activities should be performed simultaneously, the Ld. Advocate has relied on the judgment of Hon'ble Punjab & Haryana High Court, in the case of CCE, Panchkula V/s Kulcip Medicines (P) Ltd. 2009 (14) STR 608 (P & H). 4. On the other hand, Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the appeal records. 6. We find that the authorities below have included the fixed charges received by the appellant for providing the cold storage service, in the gross value of C&F Service and confirmed the Service Tax liability thereon. On....

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....on of legislature are the guiding principles. In that regard reliance may be placed on the judgement of Hon'ble the Supreme Court in the case of Mazagaon Dock Ltd. V CIT (1958) 34 ITR 368. By necessary intendment the expression 'a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner' contemplates only one person rendering service as 'clearing and forwarding agent' in relation to 'clearing and forwarding operations'. To say that if, one person has rendered service as 'forwarding agent' without rendering any service as 'clearing agent' and he be deemed to have rendered both services would amount to replacing the conjunctive 'and' by a disjunctive whi....