TaxTMI 
TaxTMI 
2008 (7) TMI 154
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....epresentative, for the Revenue; Shri V.K. Agrawal, Advocate for the respondents; [Order per S.S. Kang, Vice President] - Appellants filed this appeal against the impugned order whereby demand of service tax along with interest was confirmed and penalties were imposed. 2. The appellants are engaged in handling and storage of iron and steel materials of M/s. Rashtriya Ispat Nigam Ltd. as a consi....
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....ation is not to be included for assessing the liability of the appellants as consignment agent for the purpose of service tax. The appellants relied upon the decision of the Tribunal in the case of E.V. Mathai & Co. vs. CCE, Cochin, reported in 2006 (3) STR 116 which was followed by the Tribunal in various decisions. Contention is that the Tribunal held that for purpose of service tax in respect o....
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....n-loading into trucks, trailers, carrying transportation to stock yar, warehouse, etc. and thereafter the appellants were to dispatch the consignment to customers under invoices. Contention of the Revenue is that the appellants are charging the steel plants under composite bill. The appellants are providing service as consignment agent, therefore, the appellants cannot say that the charges of tran....
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....e goods. We find that as per the provision of Section 65 (25) of the Finance Act, clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly connected with clearing and forwarding operations in any manner to any other person and includes a consignment agent also. 6. The appellants as per terms of the agreement of consignment agent are per....