petitioners are the customers or clients of goods
transport operators and forwarding and clearing agents. There
are three main grounds on which they have based ... singling out only the customers of goods transport
operators and clearing and forwarding agents to pay tax whereas
the recipients of other kinds of similar
made clear in the said Act, but it would appear that it is only that clearing or forwarding agent or 'dalal' or other ... consignee. It is not clear from the said Act or otherwise that the clearing or forwarding agent or 'dalal' or person transporting goods
Central Excise Act, 1944(1 of 1994); (12) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly ... indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consignment agent; (13) "consulting engineer" means any professionally
clearing and forwarding agent" makes it clear that all services rendered by the clearing and forwarding agent are not within the scope ... supplied). From the above, it is clear that the service has to be relatable to the clearing and forwarding operations
term "clearing agent" is found in clause (25) of Section 65 which reads as follows:-
"(25) 'Clearing and forwarding agent ... facts of the present case it is clear that the appellants are neither clearing any goods nor forwarding any goods. Products of the principal
Schankar Clearing & Forwarding vs Commissioner Of Customs (Import & ... on 30 July, 2012
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat , R.V.Easwar ... DELHI
% Date of Decision : 30th July, 2012
+ CUSAA 21/2012
SCHANKAR CLEARING & FORWARDING ..... Appellant
Through: Mr. P. C. Jain wth Mr. Rajesh Kumar
clearing" cannot include "forwarding", as "forwarding" is not "clearing". He relied upon the definition of "forwarding agent ... performing the functions of a clearing agents or act as 'Clearing Agents', and hence a forwarding agent cannot extricate himself from being branded
section 57 the
Commissioner is empowered to call for information from clearing and
forwarding agents to give certain particulars in respect of transaction with ... original petitioners Swastik Roadways were carrying on
business of clearing and forwarding agents. They used to receive goods for
being consigned to places outside
freight. As such,
it is quite clear that the appellant is covered by the definition of
clearing and forwarding agent, as interpreted by the Tribunal ... appellant are looked into, it would clearly fall within the
definition of 'clearing and forwarding agent' contained in Section
there was no clearing by the assessee- respondent therefore that service
rendered did not satisfy the requirement of clearing and forwarding.
The Tribunal while placing ... between the dealer and the company clearly showed that
dealer was not acting as a clearing and forwarding agent then services
rendered by the dealer
