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2020 (3) TMI 749 - AT - Service TaxLevy of Service Tax - clearing and forwarding services - It is the case of the assessee that these activities do not amount to rendering “clearing and forwarding service” as they do not physically handle or receive or store the goods/coal, but only do liaisoning, supervision and co-ordination. Not agreeing with the arguments of the assessee, the Adjudicating Authority - HELD THAT:- Hon’ble Apex Court in the case of M/S. COAL HANDLERS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, RANGE KOLKATA – I [2015 (5) TMI 249 - SUPREME COURT] has held that the appellant assessee is not liable to pay service tax. The assessee is not liable to pay service tax on the services rendered by them - demand set aside - appeal dismissed - decided against Revenue.
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