TMI Blog2014 (1) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise v. Andhra Sugar Ltd. - [1988 (10) TMI 38 - SUPREME COURT OF INDIA] - definition given in the statute and the Board’s circular, it is clear that the activity undertaken by the appellant does not fall within the purview of ‘C & F Agent’s Services’ - activity of supervision and loading of coal does not come under the category of ‘Clearing and Forwarding Agent’s Service’ - Following decision of Karamchand Thapar & Bros. (Coal Sales) Ltd. v. Union of India [2009 (7) TMI 715 - CALCUTTA HIGH COURT] - Decided against Revenue. - ST/65/2007 - Final Order No. A/1514/2013-WZB/C-I(CSTB) - Dated:- 26-6-2013 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri P.N. Das, Commissioner (AR), for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g agent and accordingly Service Tax is leviable. It is also contended that vide Circular No. B3/7/2003, dated 20-6-2003, the Board further clarified that it is possible that a person may be a consignment agent as well as a commission agent and since service rendered by a consignment agent is covered under clearing and forwarding agent s service , the service rendered by a commission agent would also be liable to pay Service Tax under the said category. It is also submitted by the Revenue that this Tribunal in the case of Coal Handlers Pvt. Ltd. v. Commissioner of Central Excise, Kolkata-I, 2004 (171) E.L.T. 191 = 2006 (3) S.T.R. 286 (Tribunal)] has held that coal handlers services are classifiable under C F Agent s Service . Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble High Court of Calcutta in the case of Karamchand Thapar Bros. (Coal Sales) Ltd. v. Union of India - 2010 (20) S.T.R. 3 (Cal.) wherein, in a more or less identical situations, the Hon ble High Court held that the activity of supervision and loading of coal would not come under the category of Clearing and Forwarding Agent s Service but might merit classification under Business Auxiliary Services . As regards the decision of the Tribunal in the case of Coal Handlers Pvt. Ltd., cited supra, the said decision was based on an earlier decision of the Tribunal in the case of Prabhat Zarda Factory Pvt. Ltd. v. Commissioner - 2002 (145) E.L.T. 222 = 2006 (2) S.T.R. 584 (Tribunal) and a Larger Bench of this Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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