Clearing and Forwarding Agent

CESTAT, Kolkata Bench

City Gold Metal (P) Ltd.

v.

Commissioner of Central Excise & Service Tax, Patna

D.N. PANDA, JUDICIAL MEMBER

ORDER NOS. - 775/A - 1856 / KOL / 2007

STAY PETITION NO. ST/475/2007

IN APPEAL NO. ST/50 OF 2007

November 8, 2007

Section 65 of the Finance Act, 1994-Clearing and forwarding agent - Period 2001 - 02 - Assessee was co-ordinating execution of orders on behalf of a company - Service tax was demanded from assessee under category of ‘clearing and forwarding agent’ - Whether assessee being a mere co-ordinator without having control over goods of principal nor even as agent to deal with same activity carried out by assessee would not be classified under category of ‘clearing and forwarding agent’ - Held, yes [Para 4]