2008 (11) TMI 125

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.... MEMBER Dr. M. K. Rajak for the Appellant. [Order per : Archana Wadhwa, Judicial Member.]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. 2. Respondents were rendering services of Del Credre Agents and distributor of IPCL. Revenue felt that said services were covered under the category of 'Clearing & Forwarding Agent' and as su....

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....cussed in OIO and noticed the following clauses as relevant - (i) They are to organize, advertise and propagate the sale of the said product. (ii) The sale of the product shall be effected either directly by IPCL or through them. (iii) They will get service charge/commission PMT for the service rendered by them and the same is subject to revision from time to time. (iv) They were also ....

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...., dated 24-4-2002 wherein it has been clarified that merely allowing storage facilities does not amount to services of a 'Clearing & Forwarding Agents'. Thus, activities carried out by the appellants does not fall within the ambit of services of 'Clearing &, Forwarding Agents' and as detailed of the activities mentioned in Mumbai commissionerate Trade Notice. Unless their services can be treated a....

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....in the purview of clearing and forwarding operations, goods relating to transaction not being handles by assessee directly or indirectly-Service Tax not leviable to commission received, by assessee on account of Del Credre Agency-Section 65(16) of Finance Act, 1994." 3. As against the above, revenue has heavily relied upon the Tribunal's decision in case of Prabhat Zarda Factory (I) Ltd. v. CCE....