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2018 (10) TMI 475 - AT - Service TaxNature of activity - Trade or service? - appellant engaged in trading of Cement of M/s. Indian Cement Ltd., Hyderabad, a manufacturer of cement under the brand name “Rassi” - It is the case of the appellant that they are selling goods on own account and not on direction of principal and are not rendering either C & F Agent Services or the Services of the consignment agent since they are not undertaking the forwarding activities on behalf of their principals M/s. India Cement Ltd - whether the services provided by the appellant are covered under the category of ‘clearing and forwarding agent service’? Held that:- The issue is no more res-entigra, in view of the decision of the Hon’ble Supreme Court in the case of Coal Handlers Private Ltd. Vs. CCE, Range Kolkata-I [2015 (5) TMI 249 - SUPREME COURT], where it was held that At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. We are, thus, of the clear opinion that the services rendered by the appellant would not qualify as C&F Agent within the meaning of Section 65(25) of the Act. Demand set aside - appeal allowed - decided in favor of appellant.
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