2016 (10) TMI 1093

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..... or the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 23-3-2010 passed by the Commissioner (Appeals) of Customs & Excise, Indore. The appellant has entered into contracts with several fertilizer companies for providing certain specified activities for them. The activities included :- (a)     Clearing of ma .....

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..... r custody. (g)     Goods are dispatched as advised by the company or dispatch the goods unless instructed by the company. The department took the view that the activities carried out by the appellant would be liable to service tax under the category of 'Clearing and Forwarding Agent Services' (C&F) and show cause notice was issued demanding service tax which was confirmed by .....

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..... respondent, Revenue is of the view that these would be covered under the category of "C&F Agent Services". However, the contention of the respondent is that they were engaged in performing the activities of movement of the fertilizers from the railheads to the premises of the customer, as instructed by the fertilizer companies. Hence, the essential character of the service being provide is transpo .....

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