COMMISSIONER OF CENTRAL EXCISE Vs. AMITDEEP MOTORS

JUDGEMENT

(1.) THE present appeal has been filed under Section 35 -G of Central Excise Act against the order dated 21 -5 -2009 in Appeal No. 34/ST/All/2007 [ : 2009 (16) S.T.R. 168 (Tri. - Del.)]. The facts of the case may be noticed in brief.

(2.) M /s. Amitdeep Motors are authorized dealer of M/s. Maruti Udyog Ltd. Gurgaon, Haryana and are registered as Authorized Service Station with the Central Excise and Service Tax department under Section 69 of the Finance Act 1994. M/s. Amitdeep Motors in the case of sale of vehicle to Govt. Agencies received commission from M/s. Maruti Udyog Ltd. for sourcing orders for them to the Govt. Agencies and also for receiving the vehicles from them and delivering the same to the Govt. Agencies. The above service was sought to be taxed by the department and according to him it falls under the category of "Clearing and Forwarding Agent" services. The matter ultimately reached to the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal by the order under appeal has held that the respondent herein does not fall in the category of "Clearing and Forwarding Agent".

(3.) IN the memo of appeal, the following questions of law has been sought to be raised: Whether services being provided by an agent e.g. arrangement of all documentary requirements from the customers for principal, liaison with customers for timely delivery, delivery of vehicle to the consignees, sending of Provisional Receipt & Inspection Notes from consignee to the principal & arrangement of way bill or entry permits required for the dispatch of vehicle etc. are covered in the term of C&F Operations and the agent providing inter alia above services is covered with the in the meaning of C&F Agent denied in Section 65(25) of the Finance Act, 1994?