TaxTMI 
TaxTMI 
2017 (3) TMI 1154
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.... The present appeal is filed against the order-in-appeal No. 19/(ALJ)/ST/JPR-I/2012 dated 21.02.2012 passed by the Commissioner of Central Excise (Appeals) Jaipur. The period of dispute is from 01.04.2000 to 09.09.2004. 2. The brief facts of the case are that the appellant was appointed as handling agent of M/s Binani Cement Limited, Ahmedabad. The job of the appellant is only loading and unload....
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....egistration w.e.f. 06.10.2004 and have paid the service tax w.e.f. 10.09.2004. But prior to it, the appellant was providing merely the handling services as mentioned above. During the course of arguments, ld. Counsel for the appellant submits that the godown and other facilities were provided by M/s Binani Cement Limited. 5. From the record it appears that the issue is covered in favour of the ap....
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....Tri. LB) where it was observed that: "7. The dispatch of the goods from the factory to the godown is arranged by the principal M/s Binani Cement and not only this, even the godown has been rented by M/s Binani Cement only where they have deployed their own staff. Thus, the activity of the appellant is only of forwarding and not clearing and forwarding and hence in view of judgment of Hon'ble Punj....