2017 (11) TMI 613

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.... Rep. by Ms. Neha Garg, DR for the respondent. Per: S.K. Mohanty This appeal is directed against the impugned order dated 15/21.09.2010 passed by the ld. Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore, upholding the adjudged demand on the ground that the activities provided by the appellant fall under the category of "Clearing & Forwarding Agent Services", as defin....

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....mpugned order. 4. Heard both the sides and examined the case records. 5. We find that M/s. Vikram Cement (a unit of Grasim Industries Ltd.) vide work order dated 1.4.2007 had assigned the following tasks to the appellant:- "You shall appoint persons at Dewas in two shifts from 6.00 AM to 10.00 PM and shall divert the material by issuing new challans, as per instructions of Depot Incharge ....

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....ant is providing both clearing & forwarding service to its principal. Thus, in our considered view, the activities of only "forwarding" without involvement of any clearing activities will not subject to levy of service tax under the category of "clearing & forwarding agent service". We find that in an identical set of facts, this Tribunal in the case of Rakesh Ahuja & Others (supra), while dismiss....