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2018 (4) TMI 1329 - AT - Service TaxClassification of services - respondent is engaged in providing services in connection with the movement of coal for various companies as per the terms of agreement entered into between them - whether the services classifiable under clearing and forwarding agents service or not? - extended period of limitation - penalty - Held that: - On a plain reading of the scope of work described in the agreement, it transpires that the respondent is not engaged in providing either of the service mentioned in the definition clause:- clearing or forwarding - the services provided by the respondent should not be classified under “clearing and forwarding agents service”, for the purpose of levy of service tax. Since there is no demand, extended period and penalty cannot sustain. Appeal dismissed - decided against Revenue.
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