2018 (6) TMI 746

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.... respondent ORDER Per : V. Padmanabhan 1. The present appeal challenges the Order-in-Original No. 01/2011 dated 19/01/2011. The appellant had been appointed as Handling and Transporting Agent by M/s Oswal Chemical and Fertilizers Ltd., Shahjahanpur for providing certain services. The appellant also entered into two formal agreements with M/s Oswal. After scrutinizing the agreement between the t....

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.... Advocate submitted that the activities carried out as per the agreements with M/s Oswal do not merit to be classified under 'Clearing and Forwarding Service'. He relied on the order passed by the Original Authority in which a view has been taken that the appellant has only carried out the activity of renting the godown to M/s Oswal. The Original Adjudicating Authority dropped the demand for Servi....

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.... which transported the material to the place of the customers of the M/s Oswal Chemicals and hence covered with C & F Service. 5. We have heard both sides and carefully considered the appeal record. 6. The appellant has entered into two agreements with M/s Oswal. After going through the contents of both agreements it appears that the responsibilities of the appellant included receipt of goods di....

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.... 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 warehouse. f. Preparing invoices on behalf the principal. ....