TMI Blog2017 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... only engaged in forwarding the goods received at DEWS Unit by diverting the materials to different depots located within such zone/area. Since the appellant is not involved in clearing the goods from the factory of its principal, M/s. Grasim Industries, it cannot be said that the appellant is providing both clearing & forwarding service to its principal - the activities of only “forwarding” witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri V. Padmanabhan, Member (Technical) Rep. by Ms. Priyanka Goel, Advocate for the appellant Rep. by Ms. Neha Garg, DR for the respondent. Per: S.K. Mohanty This appeal is directed against the impugned order dated 15/21.09.2010 passed by the ld. Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore, upholding the adjudged demand on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT-Allahabad. 3. On the other hand, ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 4. Heard both the sides and examined the case records. 5. We find that M/s. Vikram Cement (a unit of Grasim Industries Ltd.) vide work order dated 1.4.2007 had assigned the following tasks to the appellant:- You shall appoint persons at Dewas in two shift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in clearing the goods from the factory of its principal, M/s. Grasim Industries, it cannot be said that the appellant is providing both clearing forwarding service to its principal. Thus, in our considered view, the activities of only forwarding without involvement of any clearing activities will not subject to levy of service tax under the category of clearing forwarding agent serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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