2015 (7) TMI 856
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....upport of this appeal is that the Tribunal's order upholds the order of the Commissioner of Service Tax, Mumbai (order-in-original dated 17th January, 2007). These concurrent orders fail to take note of the fact that the appellant has been appointed for rendering supervisory services for coal handling. The nature of the services rendered are set out in extenso and our attention is invited in that behalf to the show cause-cum-demand notice based on which the order-in-original was passed. This show cause notice dated 18th October, 2005, in paragraph 2.3.3 and paragraph 3, running pages 24 and 26, enlists the supervisory services. 3. Then, our attention is invited to the definition of the term "taxable service" and particularly the part w....
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.... questions of law. 5. After hearing both sides, the three questions at page 10 of the paper-book and projected as substantial questions of law essentially deal with activities undertaken by the present assessee and whether the services would fall within the purview of clearing and forwarding. The admitted facts are that the assessee is engaged in the business of trading in coal, transportation of coal by road and supervision of coal loading. In the order of the Commissioner as also in the Tribunal's order, it is recorded that the appellant entered into a contract with M/s. Ambuja Cement Limited for movement of coal from various collieries to the latter's plants. The main activity undertaken by the appellant included supervision of ....
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....luded in the definition. What requires attention in all these matters is if the activity is of supervision and loading of coal, then, it does not come under the category of clearing and forwarding service. 9. Mr. Jetly would submit that paragraphs 11 and 12 of the Hon'ble Supreme Court's decision would support Revenue's case. The Revenue had found that the Coal Handlers Pvt. Ltd. and the present assessee had detailed correspondence. That indicated as to how Coal Handlers Pvt. Ltd. appointed the present assessee for their coal loading supervision for coal to be loaded from various collieries of Western Coalfields to its clients M/s. MCW a unit of M/s. Gujarat Ambuja Cements Limited. Then the supervisor's charges were paid. T....