2019 (10) TMI 538

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....e not paying Service Tax on services provided under the category of C & F Agent, the officers gathered the details of services rendered. On further investigation, it appeared that they have been doing business of consignment commission agent and were not paying Service Tax on the gross amount received. A SCN proposing to demand Rs. 1,63,911/- as Service Tax under Section 73 with interest as applicable under Section 75 and proposing penalty under Section 76, 77 and 78 of the Finance Act, 1994 was issued. The Original Authority after due process of law confirmed the demand of Rs. 1,63,911/- along with interest under Section 75 and also imposed Rs. 1000/- as penalty under Section 77 and equal penalty under Section 78. Aggrieved by the said ord....

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....mbatore, 2015 (9) TMI 53-CESTAT CHENNAI. • India Chemicals & Minerals Vs CCE, Salem, 2018 (40 TMI 1395- CESTAT CHENNAI. • Susheel Yarn Pvt. Ltd. Vs CCE, Jaipur, 2011 (230 STR 130 (Tri. Del.). • Raja Charity Trust Vs CCE, Tirunelveli, 2016 (43) STR 276 (Tri. Chennai). 4.1. He further argued that the Service Tax is liable to be paid under "Clearing and Forwarding/C&F Service" only if the assessee undertakes both clearing and forwarding activity. He also submitted that in the present case, the appellant is not providing any clearing and forwarding operation and is only receiving the goods from the premises of the principal and are also not forwarding the goods but only selling the goods under their inv....

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....€¢ Coal Handlers Pvt. Ltd. Vs CCE, Range Kolkata-I, 2015 (38) STR 897 (SC). 6. After considering the submissions of both the parties and perusal of the material on record, we find that as per the agreement between the parties, copy of which is on record, we find that the appellants have been appointed as selling commission agents and they sell the goods received from the principal under their name and their own invoices and are also paying the Sales Tax/CST on the same. Further, the appellant receives commission as a percentage of the sales done by them. The said activity carried out by the appellant does not fall in the definition of "Clearing and Forwarding Agent" because the appellants are not clearing and forwarding agency. Furth....