2014 (1) TMI 994

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....uja Cement Limited for movement of coal from various collieries to the latter's plants. The main activity undertaken by the appellant included, supervision of coal loading and transportation of coal by road. The department was of the view that the appellant was rendering services classifiable under 'Clearing & Forwarding Agent's Services' as defined under Section 65(25) of the Finance Act, 1994 read with Section 65(105)(j) as they stood at the relevant time and demanded Service Tax amounting to Rs. 1,27,00,872/- on a value of Rs. 17,84,42,997/- received during the period 1-4-2000 to 31-3-2005. The notice was adjudicated vide the impugned order and the adjudicating authority came to the conclusion that the activities undertaken by the appell....

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....ainly supervision and loading of coal at the collieries and also arranging for transportation of coal either by rail or road to the client's plant/factory. 4.2 The scope of 'C & F Agent's service' was clarified by the C.B.E. & C. Circular No. B-43/7/97-TRU, dated 11-7-1997. The said circular states that a C & F agent normally undertake the following functions : "(a)   Receiving the goods from the factories or premises of the principal or his agents; (b)     Warehousing these goods; (c)     Receiving despatch orders from the principal; (d)     Arranging despatch of goods as per the directions of the principal by engaging transport on his own or through ....

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....overed under 'Business Auxiliary Services' and not under 'C&F Agent's Services'. 4.4 In the light of the above, the learned consultant prays for upholding the impugned order and dismissing the appeal. 5. We have carefully considered the rival submissions. 5.1 Section 65(25) of Finance Act, 1994 defines : "'Clearing and Forwarding Agent' means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent." Finance Act does not describe or define what are 'clearing and forwarding operations'. However, the Board's circular dated 11-7-1997 clearly specifies the functions unde....