2018 (3) TMI 552

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....he Respondent. ORDER Per: Bench The respondents were issued a SCN alleging non-payment of service tax under the category of "Clearing and Forwarding" services. 2. Brief facts are that during the course of audit for the period April 1999 to February 2001, it was noticed from the Balance Sheet that respondents rendered handling of cargo for M/s. MMTC and collected an amount towards handling char....

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....e the services provided would fall under the category of clearing and forwarding services and not under the category of cargo handling services as contended by the respondents. The respondents had been appointed by M/s. MMTC to carry out the services as per the contract entered between them. Thus, the respondents had to make arrangements to receive/delivery of goods on behalf of MMTC from the nomi....

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....authorities the documents relating to exports like shipping bill, GR forms and invoices and obtain customs clearance/clean bill of lading on shipment. The collective services done by the respondents fall under the category of clearing and forwarding agent service for which they have received the handling charges. That the view taken by the Commissioner (Appeals) regarding the classification of the....

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.... the activities rendered by the respondents show that they are holders of Stevedoring licence and were engaged in transportation and custom house handling works. Thus, they have entered into a composite agreement for facilitating export of wheat by MMTC from the godowns of FCI. Their functions include identification of goods to be exported in co-ordination with the buyers, transportation of the go....