Supreme Court · 2015 INSC 379 · Decided 5 May 2015
M/S. Coal Handlers PVT. LTD. v. Commissioner of Central Excise Range Kolkata - 1
- Court
- Supreme Court of India
- Citation
- 2015 INSC 379 · [2015] 4 S.C.R. 860
- Case number
- CIVIL APPEAL No. 7215/2004
- Decided
- 5 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Finance Act, 1994 - s. 65(25) - Services provided by appellants under Agency contract - Whether were liable to service tax in relation to 'Clearing and forwarding agency' - Held: clearing and forwarding operations would cover 0 those activities which pertain to clearing of forwarding those goods to a particular destination, at the instance and on the directions of the principal - In the present cases, no such activities were performed by the appellant -Agent - Thus the services E rendered by the appellants would not qualify as 'Clearing and Forwarding Agent'
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)