2014 (1) TMI 818

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....dent : Shri Manoj Kutty, A.R. ORDER Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.38,82,702/-, interest thereof and imposition of equal amount of penalty. 2. The above said amounts have been confirmed as Service Tax liability on the appellant under the category of Clearing & Forwarding Agent services. 3. Heard both sides and perused ....

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....usal of the records, we find that the appellant in this case in order to be covered under the Clearing & Forwarding Agent Services, has not done any activity of clearing the coal from the mines. It is on record that the appellant is only supervising the loading of the coal in the railway yard and has not been given any activity for doing the supervision at the mine end. We find, as correctly point....