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2018 (2) TMI 1566 - AT - Service TaxClearing and Forwarding Agents service - activity of lifting and handling of iron & steel products from SAIL, RINL and TATA - non-payment of service tax - Held that: - in the present case, the original authority has not passed the order as per the direction of the remand order of the Commissioner (Appeals). We also find that the original authority has reconfirmed the demand and the penalties without applying its mind as per the direction of the remand order. Also, the service rendered by the appellant does not fall under the category of Clearing & Forwarding Agent service because they were not receiving the goods nor storing them nor forwarding those to the clients but they are only supervising the loading of the goods at the stockyards of SAIL, RINL and Tisco for which they paid handling charges which does not fall under the category of Clearing & Forward Agent service. Appeal allowed - decided in favor of appellant.
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