Document Fragment View

Matching Fragments

(viii) Noticee shall comply with all statutory and legal requirements such as registration/license for operation of C & F agency and for any other legal requirements that may be applicable to the operations of the C & F agency.

It is clear from the provisions of the above-quoted agreement that as per the agreement itself the appellant was to act as clearing and forwarding agent for the purpose of receiving, storing and forwarding of goods. It was to unload, load and stock and store the merchandise sent by the service recipient and the ownership of the goods remained with the service recipient and the appellant merely acted as a custodian of the goods and dispatched them as per the advice of the service recipient. It is thus obvious that the appellant cleared the goods received at its end and stored them in the warehouse and thereafter forwarded them as per the directions of the service recipient. Section 65(25) of Finance Act, 1994 defines clearing and forwarding agent as under :

"Clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent."

The taxable service is defined under Section 65(105)(j) ibid is as under :

"Taxable service" means any service provided or to be provided to a client, by a clearing and forwarding agent in

35 ST/88532/2014 relation to clearing and forwarding operations, in any manner."