Case Law Details
Urvashi Porwal
Brief of the Case
In the case of Somani Agencies Vs. CCE & ST, Indore, it was held that the definition of clearing and forwarding agent nowhere requires the clearing to be effected from the factory and even if the assessee is not clearing the goods from the factory and engaged in activities that are of the nature of clearing and forwarding agent, service tax is required to be levied under the category of Clearing and forwarding agent.
Brief Facts of the Case
The appellant is providing the services of Loading,unloading and storing the goods sent by service recipient. The Department alleged that the activity carried on by appellant falls under the category of Clearing and forwarding agent and hence demanded service tax. The adjudicating authority confirmed the demand along with penalty. The appellant preferred the present appeal against the order.
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