Supreme Court of India
M/s. Coal Handlers Pvt. Ltd. v. Commissioner of Central Excise Range Kolkata - 1
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What the Court ordered
In view of the aforesaid discussion, the appeals B are allowed and the impugned orders passed by the Tribunal are set aside by quashing the demand of service tax made from the appellants.
Judgment, page 20
From the headnote
Finance Act, 1994 - s. 65(25) - Services provided by appellants under Agency contract - Whether were liable to service tax in relation to 'Clearing and forwarding agency' - Held: clearing and forwarding operations would cover 0 those activities which pertain to clearing of the goods and thereafter forwarding those goods to a particular destination, at the instance and on the directions of the principal - In the present cases, no such activities were performed by the appellant -Agent - Thus the services rendered by the appellants would not qualify as 'Clearing and Forwarding Agent' within the
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