COMMISSIONER OF C. EX. Vs. ADHUNIK STEELS LTD.

JUDGEMENT

(1.) HEARD the learned SDR and none appeared on behalf of the respondent in spite of notice of hearing.

(2.) REVENUE filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby a demand of service tax was set aside on the ground that respondents are not providing services as clearing and forwarding agent.

(3.) THE service tax is demanded from the respondents as C and F agent. As per the provisions of Section 65 of the Finance Act, 1994, the definition of '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.