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Case Law Details

Case Name : CCE Vs Tamilnadu Petroproducts Ltd (CESTAT Chennai)
Appeal Number : Appeal No. S/15/03/MAS & S/Co/01/05/MAS
Date of Judgement/Order : 29/05/2009
Related Assessment Year :
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SUMMARY OF CASE LAW

The activity of marketing agents was brought under the tax net with effect from 1-7-03 when BAS was introduced; same services could not be classifiable under C&F Agent Service for any previous period as the scope of C&F Agent service was not modified when BAS was introduced in the Finance Act, 1994.

RELEVANT PARAGRAPH

3. We have heard both sides. We find that Commissioner (Appeals) vacated two demands confirmed against the respondents towards services classifiable under “Clearing and Forwarding Agents” availed during the material period from a few i marketing agents. The scope of the service C& F Agents was explained by the Board in its Circular F.NO.B.43/7/ 97-TRU dated 11.7.97 in paragraph 2.2 of which the same were enumerated as follows:-

“2.2. Normally, there is a contract between the principal and the clearing and forwarding agent dealing with the, terms and conditions and also s indicating the commission or remuneration to which the clearing and forwarding agent is entitled. A clearing and forwarding agent normally undertakes the following activities:-

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