New Delhi CESTAT on section 65 of the Finance Act, 1994
Last updated: 18 September 2008
Court :
CESTAT
Brief :
Section 65 of the Finance Act, 1994 – Clearing and forwarding agent’s service – Assessee was a consignment agent – As per agreements entered into with its clients, assessee was very much concerned with safe delivery of consignments dispatched by rail, road, air or water, besides being answerable to compliance with sales tax obligations – Whether activities performed by assessee under said agreements, howsoever subtle and sketchy as they might appear, certainly qualified to be taxed under category of ‘clearing and forwarding agent’s service’ – Held, yes [Para 5]
Citation :
Commissioner of Central Excise v. ADH Agencies [IN APPEAL NO. ST/216/2005]
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CA Pawan Goswami
Published in Service Tax
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