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TMI Blog2011 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... y, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicant filed this Application for waiver of pre-deposit of Service Tax of Rs. 18,97,064.00 and penalties. 3. The demand is confirmed on the ground that the Applicant is providing clearing and forwarding agent's service. 4. We note that against the Adjudication Order, the Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith concerned subsidiary for offer of coal rakes to the railways. The Applicant is also looking after the arrangements for taking allotment from collieries as fast as possible and the movement of coal from the colliery to the coal consumer's premises. The Applicant is also providing bank guarantee to the coal companies on behalf of various customers who purchase the coal. The contention is that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention is that the Applicant is neither receiving the goods nor warehousing the goods, nor preparing any invoice on behalf of the principal. Hence, the Applicant is not providing any clearing and forwarding agent's service. 7. Learned S.D.R. reiterates the findings of the lower authorities and submits that the Applicant is a clearing and forwarding agent. 8. We find that as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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