ST applies on C&F Agent Services despite non clearing from factory

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 Depa...