TaxTMI 
TaxTMI 
2017 (12) TMI 723
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....EB on the first part and coal companies and Railways and its officers on the second part. 2. To supervise quantity and monitor the loading, movement of coal from the collieries including the loading and dispatch of the coal at the collieries by Railway and the receipt of the same at the destination i.e. the power station of the board viz. Bhusawal and Paras and to follow-up the work of despatches of coal, movement of coal & to obtain necessary documents from coal companies and the respective railways i.e. Railway Receipts (RR) etc. 3. As per the work order the Noticee is responsible for despatches of coal as per MSEB requirement of the coal, with a view to achieve the sustain generation at the Thermal Power Units of MSEB P....
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.... the route restrictions and allotment limitations imposed by the Railways. The Noticee is also required to obtain day to day programme of movement, dispatch of the coal from the Railways & collieries on behalf of MSEB and furnish the said programme to the respective Power Station etc. 10. The Noticee is required to take necessary action to expedite the dispatch of coal by the Railways from the collieries and that the Noticee shall keep the officers of the MSEB informed about the daily despatches of the coal by the Railways from time to time. 11. In terms of the work order the Noticee is required to ensure that the wagons/rakes booked to the MSEB's Power Stations are not diverted by the Railway Authorities. 12.....
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....viding any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;" "65(48)(j) 'any service provided to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations in any manner". 3. Appellant's further submission is that taxing the gamut of services is not the intention of the law unless and until the clearing and forwarding services are said to have been provided. The scope of activity as enumerated above does not subscribe to this mandate of the law. He further submits that liaisoning, supervising, loading are not activity of clearing and forwarding. Revenue has not at all shown ....
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....ns. As is clear from the plain meaning of the aforesaid expression, it would cover those activities which pertain to clearing of the goods and thereafter forwarding those goods to a particular destination, at the instance and on the directions of the principal. In the context of these appeals, it would essentially include getting the coal cleared as an agent on behalf of the principal from the supplier of the coal (which would mean collieries in the present case) and thereafter dispatching/forwarding the said coal to different destinations as per the instructions of the principal. In the process, it may include warehousing of the goods so cleared, receiving dispatch orders from the principal, arranging dispatch of the goods as per the instr....
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....to instruct the appellant to dispatch/forward the goods to a particular destination which is already fixed as per the contract between the coal company and the Ambuja companies. The appellant does not even undertake any loading operation. The primary job of the appellant, as per the contract between the appellant and the Ambuja companies, is of supervising and liaisoning with the coal company as well as the Railways to see that the material required by Ambuja companies is loaded as per the schedule. At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. We are, thus, of the clear opinion that the services rendered by the appellant would not qualify as C&F Agent w....