TMI Blog2017 (12) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ng would cover only those activities which pertain to clearing of the goods and forwarding thereof to a destination, under the directions of the principal. Beyond this, no other activities shall be taxable under the above said taxing entry. Appeal allowed - decided in favor of appellant. - ST/85610/14-Mum - A/91417/2017 - Dated:- 30-11-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri J.K. Mittal, Advocate, for appellant Shri Dilip Shinde, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.N. Panda Appellant says that the gamut of services provided was noticed by the Authority as has been enumerated in para 5(9) of the show cause notice appearing at page 63 to 63 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticee is also required to ensure and follow-up with the coal authorities at the collieries and ensure that adequate indents of the Railway Wagons are submitted by the Coal Authorities and a regular allotment from the Railways. In terms of the work order it is paramount duty of the Noticee to keep the MSEB's Power Stations and MSEB Coal Office informed about the movement, despatches, receipts at various Power Stations. 8. In terms of the work order the Noticee is required to deploy at least one supervisor at each loading station and at each power station and in exchange yard and thereby monitor the movement of coal rakes and also to keep the relevant record pertaining to the coal rakes. 9. The Noticee is required to keep MSEB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Noticee is required to ensure that the Authorities of the Coal Company should obtain the clear Railway Receipt with all details from the Railway Authorities, after loading the coal, before dispatch of the wagons. Such clear RRs from Coal Companies are to be collected by the Noticee and submitted to the concern stores of respective Power Stations of MSEB in minimum possible time. 2. Submission of Shri Mittal is that learned Adjudicating Authority failed to appreciate the scope of the taxing entry enacted in Section 65(25) of Finance Act, 1994 during the relevant period, which is to be read with Section 65(48)(j) of the said Act. Those sections are reproduced below:- 65(25) 'clearing and forwarding agent means any person who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 of the said judgment which reads as under:- 11. From the reading of the definition contained in the aforesaid provision, together with its dictionary meanings contained in Legal and Commercial dictionaries, it becomes apparent that in order to qualify as a C F Agent, such a person is to be found to be engaged in providing any service connected with clearing and forwarding operations. Of course, once it is found that such a person is providing the services which are connected with the clearing and forwarding operations, then whether such services are provided directly or indirectly would be of no significance and such a person would be covered by the definition. Therefore, we have to see as to what would constitute clearing and forw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no role of the appellant in getting the coal cleared from the collieries/supplier of the coal. Movement of the coal is under the contract of sale between the coal company and Ambuja companies. Even the coal is loaded on to the railway wagons by the coal company. The goods are not under any legal detention from which they need to be freed by the appellant. Not only this, destination of the goods is known to the coal company and the railway rakes are placed by the coal company for the said destinations. The destination is the factories of the principal itself, namely, Ambuja companies, where the coal is to be delivered by the coal company as per pre-determined/agreed covenants between them. Therefore, there is no occasion for Ambuja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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