2020 (3) TMI 749

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....ng and Forwarding Agent Services" under Section 65(105)(j) read with Section 65(25) of the Finance Act, 1994. In the impugned Order, the Adjudicating Authority confirmed a demand of Rs. 41,66,047/- but dropped the demand of Rs. 45,91,393/- due to computation, cum duty benefit, etc. Revenue's appeal is against the portion of the demand which was dropped on grounds of computation. The assessee's appeal is on the ground that no service tax is payable at all by them. 3. The appellant assesee is rendering the following services:- (a) Liaison and follow up on behalf of their consumers (power generation companies) between collieries and railways. (b) supervisions, monitoring, witnessing the loading of specified size and grade of coal and s....

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.... appellant assessee is not liable to pay service tax. Paras 7 and 8 which are reproduced below:- 7. We find that the issued stands settled by the Mumbai Bench of this Tribunal in the assessee's own case. The Tribunal relying on the Apex Court decision in Coal Handlers case (Supra) observed that: "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 which activity was in relation to cle....

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....ning of the aforesaid expression, it would cover those activities which pertain to clearing of 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 instructions of the principal by engaging t....

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....d 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 within the meaning of Section 65(25) of the A....