TMI Blog2016 (8) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be held to be 'clearing and forwarding service'. This was established in the case Videocon TV Manufacturer P. Ltd. vs. CCE, NOIDA 2013 (7) TMI 349 - CESTAT NEW DELHI. Thus, appellant not liable to pay – appeal allowed – decided in favor of appellant. - Service Tax Appeal No. 270 of 2010 - Final Order No. 52894/2016 - Dated:- 28-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Pad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to discharge the tax liability accordingly. The notice proposed to confirm demand of ₹ 4,84,206/- for the period 1.7.2002 to 30.9.06, by invoking the extended period of limitation. 2. The appellant took a categorical stand before the lower authorities by submitting that in terms of contract entered into by them with M/s. Gujarat Ambuja Cement Ltd., they have to make arrangements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalties. 4. We, after hearing both sides find that the issues are no more res integra. By following Punjab and Haryana High Court decision, in the case of Kulcip Medicines (P) Ltd. referred (supra), it stands held by the Tribunal in the case of Narottam Co. [2014 (33) STR 472 (Tri-Delhi)] that mere arranging labour for loading and unloading into trucks for transporting of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the receipt and despatch of goods and the stock available at the warehouse; and (f) Preparing invoices on behalf of the principal. Even if one of the activity is missing, the service provider cannot be held to be falling under the said category. It is not the Revenue's case that the appellant was preparing any invoices for disposal of the goods on behalf of the principal. The said L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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