2017 (3) TMI 1154

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... P. Singh, AR for the Revenue ORDER 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that the appellant has obtained service tax registration 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 appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rma Pvt. Ltd. vs. CCE, Chennai - 2006 (3) STR 355 (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 for....