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Larson and Toubro Ltd. Vs. Cce, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC634

..... than other services such as clearance and forwarding of the goods subsequent to procurement of orders. it was submitted that under clause (j) of sub-section (105) of section 65 of the act, taxable service provided by clearing and forwarding agent would mean any service provided to a client, by a clearing and forwarding agent in relation to ..... chemicals mfg. and trading co. ltd. v. collector of customs , was referred to for pointing out that it was held that, in the context of section 129c of the customs act, though the phrase "relation to" is ordinarily of wide import, it must be read as meaning a direct or proximate relationship to the rate of duty ..... commission basis would amount to providing services as 'clearing and forwarding agent' within the meaning of the definition of the expression 'clearing and forwarding agent' under section 65(25) of the finance act, 1994, as held in the decision of the tribunal in prabhat zarda factory (pvt.) ltd. v. cce patna, since in the other three appeals .....

K.K. Corporation Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(113)ECC33

..... authorised dealer will take all reasonable care for the protection of such goods while in their custody.7. "clearing and forwarding agent" is defined in section 68(25) of the finance act 1994 as follows: clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing ..... the company appoint an adequate number of dealers to the satisfaction of the company for the sale of the goods.... the selling agent shall be responsible for all acts, deeds and any defaults not limited only to timely payment, of the authorised dealers appointed. the company may supply to the selling agent or to the ..... tastes of customers to their principal. they procure orders from buyers which are executed by the principal. they pursue payment for the goods by the buyers and act as bailee-cum-trustee in cases where the buyers fail to take delivery of the goods. the selling agent appoints authorised dealers with the approval of the principal .....

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)7STR649

..... period from 17.10.1998 to 30.6.1999. consequent to the supreme court decision in laghu bharati udyog case amendments were carried out in terms of section 116 of the finance act, 2000 making recipient of the clearing and forwarding service liable for payment of service tax for the period from 16.7.1997 to 16.10.1998. ..... assuming the amendments in 2003 to be legal for the time being, we reject the submission of the write petitions that by the amendments brought about by sections 116 and 117 of finance act, 2000, the decision in laghu udyog bharathi has been legislatively overruled.3. smt rukmani menon, learned advocate appeared for the respondents and shri k. sambi ..... on recipient of clearing and forwarding service is limited to the period from 16.7.1997 to 16.10.1998 in terms of section 116 of the finance act, 2000. it has further been held that when section 116 did not enable the revenue to collect service tax from a recipient for clearing and forwarding service received by him during july .....

The Commissioner of Central Vs. Mico Ltd. and Goetze India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... rule 6(1) of service tax rules, 1994 was introduced, even though such person may be liable to duty, they could not be charged with suppression of facts - section 78 of finance act, 1994. words and phrases--royalty--it is share of profit reserved by owner for permitting another person to use his property. in as much as the hon'ble cestat .....

Mms Steels Ltd. Vs. Cce, Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... . a part of this circular is seen to have been reproduced in the impugned order. this is a clarification to the effect that, under the provisions of section 68(2) of the finance act, 1994, a person discharging service tax liability is neither the provider of output service nor the manufacturer of final product as required under the cenvat credit rules, 2004 .....

Sainik Mining and Allied Services Vs. Commr. of Central Excise, Custom ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ241CESTAT(Kol.)kata

..... in the agreement referred to hereinabove.6. as we had noted in the case of m/s itw india ltd. (cited supra), the cargo handling service under section 65(21) of the finance act, 1994, means - (i) loading, unloading, packing or unpacking of cargo, and includes - (ii) cargo handling services provided for freight in special containers or ..... taxed under the category of cargo handling service. we have, therefore, no hesitation in our mind to hold that the definition of cargo handling service under the finance act, 1994, does not include the kind of activities undertaken by the appellants and hence the same are not chargeable to service tax. we also find that there ..... is to bring to your notice that right from the coal face to railway siding everything in between (inclusive both) constitute 'mine' as defined by the mines act. something going out of mines by conveyance to end user or something coming into mines by conveyance from suppliers may constitute cargo but not something moved from place to .....

Jyoti Limited Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)9STR373

..... a part of remuneration so received by them towards erection, installation and commissioning of the plant under the heading of "consulting engineering services".13. section 65(18) of chapter v of the finance act, 1944 (sic)(1994), defines the "consulting engineers" as professionally qualified engineers or an engineering firm, which either directly or indirectly renders an advice ..... has been brought out. therefore, the penalties are not imposable on them. therefore, their appeals deserve to be allowed. (b) the penalty on the appellant company under section 78 is reduced to rs. 1,84,75,749/-. (c) the appeals by shri suresh singhal and shri suresh gandhi are allowed.11. i have gone through ..... . (d) a show cause notice dt. 4-6-01 was issued, proposing demand of duty of rs. 1,84,75,749/- and proposing imposition of penalty under various sections on appellant company and others. (e) the original authority by his order dt. 10-4-02, inter alia, held - (i) that the appellant company not only supplied .....

S.B. Enterprise Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... agent on a payment of commission basis would not amount to providing services as clearing and forwarding agent within the meaning of definition of that expression under section 65(25) of the finance act, 1994. in the present appeal there is no evidence to say that the appellant carried out clearing and forwarding activities on behalf of the principal. ..... the definition of c&f agent includes a 'consignment agent.' since the consignment agent is brought under the definition of c&f agent under section 65(25), the term "c&f agent" referred to in section 65(105)(j) has to be construed as c&f agent only. moreover, he has stated that the cestat's decision in the case ..... learned advocate distinguished the facts of that case and stated that in the medpro case the agreement provided for medpro to act as c&f agent. it was contended by the party that though the agreement provided them to act as c&f agents, they have only rendered "forwarding service" and hence they had not done any clearing and .....

M/S. Tamilnadu Newsprint and Papers Ltd Vs. Commissioner of Central Ex ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... was pointed out by the tribunal in the case of kbace tech p. ltd. vs. cce and st, bangalore 2010 (18) str 281 (tri. bang.) that the legal provision under section 37(2) (xviaa) enabled making rules for provision of credit of service tax paid or payable on taxable services used in or in relation to the manufacture of excisable goods ..... the rules. the two decisions at sl. no. (1) and (2) in paragraph 2 above appear to be quite legal in terms of what section 37(2) of the act allows the rule makers to provide for. cha services have been held under the said two decisions not to be relatable to manufacture of the goods. some of the other ..... decisions are apparently based on the definition of input service found in the rules, which as mentioned above, are not harmonized with the act. these decisions are not well founded as they are based on premises like place of removal being stretched to cover the actual place of delivery i.e. the port area .....

Balkrishna Industries Ltd. Vs. Commissioner of Central Excise, Auranga ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 46 (tri. chennai) this tribunal has held that definition of input service as including activities relating to business, cannot be interpreted to include post-manufacturing activity and section 37(2) of central excise act, 1944 as enabling provision empowers government to make rules for providing credit of service tax paid or payable on taxable services used in relation to manufacture of excisable .....