2017 (9) TMI 258

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....or the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 20-10-2011 of Commissioner (Appeals), Jaipur-I. The appellants are engaged in providing service with reference to loading, unloading , transportation, storage of cargo for M/s. Binani Cement Ltd. 2. The dispute in the present case is re....

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.... that they are only forwarding the cargo from railway-yard to the godown owned by the clients and they also supplied labour and facilitated the transport upto the storage point. Since the tax liability under "Clearing & Forwarding Agent" will arise only for a person, who is engaged in both the activities of "Clearing & Forwarding", the appellants are not liable to Service Tax as they do not provid....

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....r, it is clear that the appellants were obliged to clear the consignments from railways on behalf of their clients and in case of delay in getting RRs, they were to clear the cargo under necessary indemnity bond. They were also to bear the railway expenses incurred for getting the consignments cleared, liability for payment of demurrage, wharfage, penal wharfage, etc., which will be on the appella....