TMI Blog2017 (3) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - Whatever distribution is made by the appellant for that the collective responsibility lies with the appellant. But facts remains that when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal. When it is so then we find no reason to interfere with the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ober, 2002 to March, 2007. The appellant was paying service tax under the Business Auxiliary Service and has filed ST-3 returns regularly. The department, on enquiry from M/s Maihar Cement Limited, came to know that the appellant is working as clearing and forwarding agent of the principal so they demanded the service tax being clearing and forwarding agent (C F Agent) under Section 73(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for State Tax Entry tax, where the status of the appellant was accepted as purchaser and seller of cement. Lastly, he submits that the activity of the appellant falls within Business Auxiliary Service and certainly, not under Clearing and Forwarding agent. (C F Agent). 4. On the other hand, Sh. J. P. Singh, ld. AR for the Revenue, has drawn our attention to the impugned order where the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. But facts remains that when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal. When it is so then we find no reason to interfere with the impugned order where the demand is rightly raised under Section 73(1) of the Finance Act, 1994. Hence, we upho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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