2009 (9) TMI 11

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....e 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 both sides. Clearing and Forwarding Agent m....

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....ing 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 conforming to the procedures laid down by the Co....