Court :
CESTAT, BANGALORE BENCH
Brief :
CLEARING AND FORWARDING AGENT
Section 65 of the Finance Act, 1994 - Clearing and forwarding agent - Whether for purposes of service tax a consignment agent should be deemed to be a clearing and forwarding agent and services rendered by a consignment agent are liable to service tax under category of ‘Clearing and forwarding agent’ - Held, yes [Para 5.2]
Circulars and Notifications - CBEC’s Circular No. B43/7/97 - TRU, dated 11-7-1997.
>> Facts
The assessee was appointed as a consignment agent by a company under an agreement. It had paid service tax under the category of ‘Clearing and forwarding (C & F) agent’ under a mistaken notion. On realization of said mistake, it filed refund claim, which was rejected on the ground that the services rendered by it would amount to the services of C & F agent as per the Act. The Commissioner (Appeals) upheld the original authority’s order.
On appeal :
Citation :
Vijay Enterprises
v.
Commissioner of Central Excise, Belgaum
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