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2014 (1) TMI 994 - AT - Service TaxDemand of service tax - Supervision of coal loading and transportation of coal by road - Clearing & Forwarding Agent’s Services - Held that:- Finance Act does not describe or define what are ‘clearing and forwarding operations’. However, the Board’s circular dated 11-7-1997 clearly specifies the functions undertaken by the C&F Agent in the normal course of business. The clarification issued by the Board at the time of inception of levy needs to be given due weightage, following the principles of ‘administrative construction’ of statutes as held by the Hon’ble Apex Court in the case of Collector of Central Excise v. Andhra Sugar Ltd. - [1988 (10) TMI 38 - SUPREME COURT OF INDIA] - definition given in the statute and the Board’s circular, it is clear that the activity undertaken by the appellant does not fall within the purview of ‘C & F Agent’s Services’ - activity of supervision and loading of coal does not come under the category of ‘Clearing and Forwarding Agent’s Service’ - Following decision of Karamchand Thapar & Bros. (Coal Sales) Ltd. v. Union of India [2009 (7) TMI 715 - CALCUTTA HIGH COURT] - Decided against Revenue.
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