MEDPRO PHARMA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal, a question has arisen as to whether the services provided by the appellant were in the nature of "clearing and forwarding agent" as contemplated by the relevant definition Clause 65(25) of the Finance Act defining "clearing and forwarding agent" which reads as follows: 65(25) "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:

(2.) THE authorities below have classified the services provided by the appellant to their principal under the category "clearing and forwarding agent" and confirmed the demand of Rs. 2,28,533/ - of Service tax due to be paid for the period between July, 2001 and 15th August, 2002.

(3.) THE learned Counsel appearing for the appellant has challenged the impugned order on the ground that the appellant was not providing "clearing and forwarding" services and was providing only forwarding services and, therefore, the appellant was not a "clearing and forwarding agent". He submitted that the word 'and' was used as a conjunctive in the expression "clearing and forwarding agent" and it cannot be construed as 'or' and thereby be made disjunctive.