2012 (10) TMI 911

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....pondent. [Order per : Archana Wadhwa, Member (J)]. - The demand of service tax of Rs. 3,85,032/- stands confirmed against the applicant appellant along with imposition of penalties under Section 76 of the Finance Act, 1994 for the period  1-9-1999 to 9-7-2004 on the findings that during the said period, the appellant has rendered the services of 'clearing & forwarding agents'. In addition ....

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....oposing confirmation of service tax under the category of 'clearing & forwarding agents'. 4. The said SCNs were contested by the appellant by submitting that they were not covered under definition of clearing & forwarding agents category as they have provided only financial assistance in arranging supply of goods from Coal India Ltd. to their clients. They have not acted as the agents of the....

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....iary service' w.e.f. 1-9-2004. Such registration stands accepted by the Revenue and the appellants were discharging their service tax liability accordingly. 8. Without going into the detailed discussion, we note that an identical dispute was the subject matter of the Tribunal's decision in the matter of Hanuman Coal Co. v. CCE, Kanpur reported in 2011 (22) S.T.R. 350 (Tri.-Del.). After obser....

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....s decision in the case of Prabhat Zarda Factory (India) Ltd. as also the activity carried out by the appellant is identical to the activity carried out in the case of Hanuman Coal Co., by following the said decision of the Tribunal, we hold that the appellant can't be said to have rendered the services under the category of clearing & forwarding agent. 10. Apart from above, we also note that....