2018 (4) TMI 1329

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....not proper and justified inasmuch as the respondent by resorting to fraudulent means, had not deposited the service tax. Th e contention of the Revenue is that invocation of the longer period of limitation for recovery of the duty demand by the original authority is proper and justified. The respondent herein, has also filed the cross - objection, stating that the service tax demand confirmed by the authorities below under the taxable category of 'clearing and forwarding agents service' is not justified. To support such stand, the respondent has relied on the judgment dated 05/05/2015 of Hon'ble Supreme Court, delivered in Civil Appeal No. 7215 in the case of Coal Handlers Private Ltd v. Commissioner of Central Excise, Kolkata -I of 2004. F....

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....ovement and despatches of coal from the railways and collieries. vi. Ensuring that the authorities of the coal companies have obtained the clearing forwarding note/railway receipt from the railway authorities after loading the coal but before despatch of the wagons. 4. Interpreting the above scope of work, the department concluded that the activities undertaken by the respondent should be classifiable under the taxable category of "clearing and forwarding agency service", defined under Section 65(25) of Finance Act, 1994. Accordingly, department initiated show cause proceedings against the respondent, which culminated in the adjudication order dated 07/01/2005, wherein service tax demand of Rs. 1,11,77,500/ - along with interest....