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2017 (3) TMI 473 - AT - Service TaxActivity of lifting, transportation and distribution of coal - handling and distribution agent - agreement entered with NCCF for carrying out above activity - whether the above activity would fall under Business Auxiliary Services or not? - Held that: - payment against the orders procured from consumers was to be collected in advance alongwith service charge of NCCF and was to be deposited with NCCF before lifting the coal from collieries and that the nature of transaction was sale of coal on advance payment and that could not be termed as any service provided on behalf of NCCF. - From the clauses of the agreement, it is clear that there is no consideration flowing from NCCF to respondent-assessee that clearly means that respondent-assessee is not providing any service to NCCF - demand set aside - appeal dismissed - decided against Revenue.
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