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Learn MoreFacts:
The Appellant was engaged in the business of freight forwarding and collected charges for services rendered to its customers by way of documentation charges, transport charges, shipping bill charges etc. The Respondent demanded service tax on the said charges under ‘C & F agent’s services’. This resulted into an impugned order which also levied penalties. According to the Appellant, the said freight forwarding activities did not classify under ‘C & F Agent’s services’ and relied on various decisions and also further stated the period of dispute was prior to 01-07-2003 and they began paying service tax 01-07-2003 onwards under ‘Business Auxiliary Service’.
Held:
Freight forwarding activity is distinct and different from C & F agent’s activities and in the light of Gudwin Logistics vs. CCE, Vadodara 2012 (26) STR 443 (Tri-Ahmd) and other decisions, the same could not be classified as C & F agent’s services and accordingly the appeal was allowed.