2016 (8) TMI 1030

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....bsp; ORDER The appeal by the Revenue is against order dated 10.08.2007 passed by the Commissioner (Appeals-I), Raipur. The respondents are engaged in providing taxable services under the category of C&F Agent to Grasim Cement.  They were registered with the Department and have been discharging service tax under the said category. Subsequently, after an inquiry, proceedings were initiate....

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....eals) set aside the order and allowed the appeal of the respondent. Aggrieved by this, the Revenue is in appeal. 2.  Heard both the sides and perused the appeal records. 3.  It is a fact that the respondents are in contract for providing C&F Agency service to the Grasim Cement. Ld. Counsel for the respondent submitted the documents to establish that the respondents are also engaged....

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....rity. 5.  Having been heard both the sides and appreciating the facts as recorded above, it is seen that there is no dispute about the tax liability of the respondent under the category of C&F Agent services. With reference  to the loading and unloading for which separate bills were claimed for reimbursement, the respondents were called upon to pay service tax. They have discharged th....