TMI Blog2019 (6) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 With Service Tax Appeal No.231 of 2009 - Final Order No. 76188-76189/2019 - Dated:- 25-6-2019 - Hon ble Shri P.K. Choudhary, Member(Judicial) Hon ble Shri P. Venkata Subba Rao, Member(Technical) Shri J.K. Mittal (Advocate) with Shri Pranabesh Ghosh (G.M.Accounts) for the Appellant (s) Shri D. Haldar, Authorized Representative for the Respondent. ORDER P.K. Choudhary, This appeal has been filed against the demand confirmed by the Ld.Commissioner vide the Order-in-Original dated 26.06.09 whereas the Revenue has also filed an appeal against the said order to the extent of the demand having been dropped in the aforesaid order. This is the second round of litigation before this Tribunal. 2. Briefly stated, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and Forwarding services together with interest and penalty against which the assessee has preferred this appeal before us. 3. The Ld.Advocate for the assessee stated that the Appellant was carrying out the following activities: (a) Liaisoning and follow up on behalf of the customers between collieries and railways, (b) supervising, monitoring, witnessing the loading of specified size and grade of coal and shortage en-route, ensuring optimum quantity of supply, ensuring proper weighment, (c) co-ordination receipt of necessary documents and submitting the same to the customers and (d) organizing sampling and analysis of coal. 4. He submitted that the assessee is not physically handling or receiving or storing the coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the issued stands settled by the Mumbai Bench of this Tribunal in the assessee s own case. The Tribunal relying on the Apex Court decision in Coal Handlers case (Supra) observed that: 3. Appellant s further submission is that taxing the gamut of services is not the intention of the law unless and until the clearing and forwarding services are said to have been provided. The scope of activity as enumerated above does not subscribe to this mandate of the law. He further submits that liaisoning, supervising, loading are not activity of clearing and forwarding. Revenue has not at all shown which activity was in relation to clearing and forwarding for taxability. Therefore the activity of clearing and forwarding consisting of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereafter forwarding those goods to a particular destination, at the instance and on the directions of the principal. In the context of these appeals, it would essentially include getting the coal cleared as an agent on behalf of the principal from the supplier of the coal (which would mean collieries in the present case) and thereafter dispatching/forwarding the said coal to different destinations as per the instructions of the principal. In the process, it may include warehousing of the goods so cleared, receiving dispatch orders from the principal, arranging dispatch of the goods as per the instructions of the principal by engaging transport on his own or through the transporters of the principal, maintaining records of the receipt an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany and the Ambuja companies. The appellant does not even undertake any loading operation. The primary job of the appellant, as per the contract between the appellant and the Ambuja companies, is of supervising and liaisoning with the coal company as well as the Railways to see that the material required by Ambuja companies is loaded as per the schedule. At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. We are, thus, of the clear opinion that the services rendered by the appellant would not qualify as C F Agent within the meaning of Section 65(25) of the Act. 5. On the aforesaid reasoning, appellant says that the term clearing and forwarding would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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