Clearing & forwarding operations are necessary for classification under C&F agent services

HIGH COURT OF GUJARAT Commissioner of Central Excise & Customs versus Trade Tek Corpn. Tax Appeal No. 477 of 2006 June 14, 2012 JUDGMENT Akil Kureshi, J. This appeal by the Revenue is directed against the judgement of CESTAT dated 1.3.2005. While admitting the appeal following substantial question of law was framed : “Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the respondent assessee was not providing taxable service as Clearing and Forwarding Agent of BALCO?” 2. We may notice the facts in brief. Respondent...