2008 (10) TMI 205

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.... Shri A.K. Madan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President].- Heard both sides. The applicant filed this application for waiver of pre-deposjt of amount of service tax of Rs. 98,66,270/-. The applicant had already deposited an amount of Rs. 7 lakhs. The demand was confirmed on the ground that the applicant is providing clearing & forwarding agent's service. 2. The co....

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....The contract is for sale and purchase of the goods. As per the agreement, the applicant fixed the price on principal to principal basis. The applicant is responsible to fix the price of country liquor products so that he can recover the depot price plus profit. In case the applicant failed to recover the depot expenses, the applicant is responsible to reimburse the same to the manufacturer. It is ....

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....also from depot to the retailers. The applicant is responsible to maintain all the records pertaining to the expenses incurred for maintaining the depot, therefore, the applicants are providing the service of clearing and forwarding agent. The revenue relied upon the Larger Bench decision of the Tribunal in the case of Medpro Pharma Pvt. Ltd. v. CCE reported in 2006 (3) S.T.R. 355 to submit that e....

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....g & forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consignment agent". As the applicant is responsible for transportation of country liquor products from factory to depot and from depot to retailers and maintaining the depot for considera....