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2014 (12) TMI 242 - AT - Service TaxWaiver of pre deposit - Classification of service - Clearing and forwarding agency service - GTA Service - Held that:- Appellant does not undertake any of activities clarified by Board’s Circular No. B-43/7/97-TRU, dated 11-7-1997 to be a C&F Agent service and therefore, there is merit in the contention of the appellant that the activity does not come within the purview of “clearing and forwarding agency service” as proposed by the department. In the Sendoz Impex Ltd. [2011 (4) TMI 1151 - CESTAT, KOLKATA] case and Karam Chand Thappar & Bros (Coal Sales) Ltd. case (2010 (4) TMI 452 - CESTAT, KOLKATA) a similar view was taken by the Tribunal on the question whether transportation of coal from colliery to customers premises by arranging for the transportation through rail would amount to “clearing and forwarding agency service” or not and it was held that the same would not be classifiable under “clearing and forwarding agency service”. Appellant has made out a strong case in their favour for grant of stay against the dues adjudged in respect of “clearing and forwarding agency service”. - In any case, the appellant has discharged Service Tax on the consideration received under the category of GTA service on 25% value of the service. As regards the demand under GTA service, the appellant has already discharged a sum of about ₹ 77 lakhs as against the demand of ₹ 94 lakhs approximately - Stay granted.
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