2009 (9) TMI 11

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.... Ms. Indira Sisupal, JDR, for the Appellant. Shri M. Somasundaram, Consultant, for the Respondent. [Order]. - The issue involved in the present appeal is whether services provided by the assessees fall under the category of "Storage and Warehousing service" as claimed by them or under the category of "Clearing & Forwarding Agent service" as contended by the Revenue. 2. I have heard bot....

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....o compensate the contractor for the warehousing space and services at the rates mutually agreed and specified in Appendix-1 to this Agreement. 4.00 SERVICES TO BE PERFORMED BY THE CONTRACTOR: At each of the warehouses, the Contractor shall render any or all of the services herein detailed as and when called upon by the Company promptly and efficiently to the satisfaction of the Company and c....

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....the manufacturer and do not undertake any clearance themselves.  Therefore, the ratio of the decision of the Hon'ble Punjab & Haryana High Court in Commissioner of C.Ex., Panchkula Vs Kulcip Medicines (P) Ltd. [2009 (14) S.T.R. 608 (P&H)] holding that if goods are already cleared by the manufacturer and received by a dealer who, in turn, forwards the goods to buyers, the dealer cannot be held....