MEDPRO PHARMA PVT. LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal before the Larger Bench, the following questions stand referred to us by the Division Bench vide its Misc. Order No. M/32/06 -ST dated 24.04.2006:

(2.) SECTION 65(23) of the Finance Act, 1994 reads as follows:

(3.) AS per Section 65(90), any service provided to a client by a clearing and forwarding agent in relation to clearing and forwarding operations in any manner would amount to a taxable service.