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2017 (12) TMI 1098 - AT - Service TaxClassification of services - Clearing and forwarding agency service or Business Auxiliary services - case of appellant is that they have no infrastructure to handle the coal and the coal companies are solely responsible for C & F operation and this by no stretch of imagination can be called Clearing and Forwarding operations. Held that: - From the activities of the appellant as mentioned in the show cause notice and impugned order, it is seen that there is no role of appellant in getting the coal cleared from the collieries. The role of appellant is merely to supervise the loading and movement of coal - it is seen that at no stage during the movement of goods the appellant actually received the goods in their custody. The appellants act as an agent at different stages to take samples of coal. While the appellant are responsible for dispatch of coal as per SLC Linkages/MSEB requirement of the coal they are not responsible to dispatch the goods themselves. In terms of the agreement Clause (2), their activities are merely to supervise the quantity and monitoring the loading, movement of coal from the collieries by Railways in receipt of the same at the destination of rakes are not to be organized by the appellant. The clearance of goods the coals is also not required to be organized by the appellant - the services provided by the appellant are not classifiable under C&F Agent Service - appeal allowed - decided in favor of appellant.
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