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2018 (9) TMI 833 - RAJASTHAN HIGH COURTClearing and forwarding agency service - service with reference to loading, unloading, transportation, storage of cargo for M/s. Binani Cement Ltd. - Whether, the Tribunal was justified in holding that the service rendered by the appellant falls in the category of clearing and forwarding and liable to pay service tax as per the section 65(105((j) of the Finance Act, 1944? - Extended period of limitation. Held that:- From the clause which is reproduced hereinabove, it is very clear that the appellant herein was only responsible for the handling of the work at the depot and in view of clause(10) of the circular they were not involved in the manufacturing activity - Even otherwise, in view of the decision of Punjab and Haryana High Court in Kulcip Medicines (P) LTD. [2009 (2) TMI 89 - Punjab and Haryana High Court] which has been followed in Narottam & Company [2013 (8) TMI 291 - CESTAT NEW DELHI], we are of the opinion that the case of the appellant herein is identically situated, therefore, both the questions are required to be answered in favour of the assessee against the department. It was held in the above mentioned cases that the activity of the appellant is only of forwarding and not clearing and forwarding, the only activity done by him is (a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to godown and unloading and stacking of the cement at the godown (b) arranging the dispatch of the goods as per the instructions and maintaining record of receipt and dispatch, and service tax not payable under Clearing and forwarding agent service. Appeal allowed - decided in favor of assessee.
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