TaxTMI 
TaxTMI 
2017 (12) TMI 1135
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....ed by the Commissioner of Central Excise & Service Tax, Ghaziabad. 2. The appellant entered into a contract dated 01/04/2005 Shree Cement Ltd. (SCL) and handling Agent-Cum-Sale Promoters. The said agreement was further extended vide a new agreement dated 04/08/2010. Under the agreement, the appellant was entitled for reimbursement of expenses of loading & unloading, as well as transportation of goods, godowns clearance work, supervision & sales promotion and supervision on direct non-trade (real supply). The details of remuneration as given in the SCN dated 17/04/2014 are as follows: (A) Rail Arrivals (Ghaziabad & Noida depots): SI. No. Upper Limit of Actual Reimbursement Rs. PMT 1 Reimbursement of Unloading cement from....
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....patch to direct customers by Rail but handled by HA apart from actual labour expenses as per above clause (A). 5/- 3. During the course of audit of the accounts of the appellant by audit officers for the period October, 2008 to March, 2013 were communicated by DAR No. 73/2013-14. After taking into notice the aforementioned payment schedule by the principal to the appellant. It appeared to Revenue that on scrutiny of balance sheet, Ledger prepared for transshipment charges under the head of Freight and ST-3 Returns for the period of October, 2008 to March, 2013, it was noticed that appellant was not paying service tax on the reimbursement charges received by them from SCL under the head of transshipment of cement for movement of cemen....
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.... there is a contract between the principal and the clearing and forwarding agent detailing the terms and conditions and also indicating the commission or remuneration to which the C & F agent is entitled. A Clearing and Forwarding Agent normally undertakes the following activities- (a) Receiving the goods from the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving dispatch orders from the principal; (d) Arranging dispatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of the principal; (e) Maintaining records of the receipt and dispatch of goods and the stock available at the war....
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....lty under Section 76, 77 and also penalty under Section 78 of the Act. Being aggrieved the appellant assessee is before this Tribunal. The Learned Counsel for the appellant submitted that there are no transactions involved in respect of Clearing & Forwarding Agent Service undertaken by the appellant, on which the service tax liability has already been discharged under the category of Clearing & Forwarding Agent Service. The other relates to transportation of goods by road in respect of transportation from Railway station to godown and from godown to customers premises. The said service of transportation is covered under GTA service, and their principal SCL as recipient of GTA service, have discharged service tax liability on reverse charge ....
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....rdingly, the Learned Counsel prays for allowing the appeal with consequential benefits. 6. The Learned AR relied on the impugned order. 7. Having considered the rival contentions, we find that it is an admitted fact that the appellant have shown the charges for C & F service and transportation /GTA separately in their bills. Accordingly, we find that the ruling of this Tribunal in Balmer Lawrie & Company Ltd. (supra) squarely covers the issue. Accordingly, we hold that the appellant have rightly discharged the service tax and we take notice of the fact that on the GTA service, the recipient or the principal of the appellant have discharged service tax on reverse charge basis. We also take notice of the certificate issued by the Superi....