2026 (4) TMI 517

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....ern Coalfield limited, etc to customers of such coal namely, Electro Steel Casting Limited, Kesoram Spun Pipes & Foundries and Jindal Steel & Power Limited during the period 1999 to 2004. The appellant had initiated the process of procuring coal and transportation of the same by Rail and sometimes by road and subsequent delivery to customers at the factory sidings. As per the contract, the nature of work is of supervising and liaisoning with the coal company as well as the Railways/Roadways to see that the material required to their clients is loaded and transported as per the schedule. Payment made to us used to be on per MT basis. A Show Cause Notice dated 20.04.2005 was issued for the period 13.10.1999 to 31.07.2004 demanding service tax....

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....n by the appellant is mainly transportation, loading, unloading and supervision of low ash hard coke and charges are to be paid per metric ton. The activity of clearing and forwarding agent has been defined under Section 65(25) of the Finance Act, 1994 which is as under: (25) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a Consignment Agent." 7. On going through the said definition, the appellant is not engaged in either any of the services of clearing and forwarding operations. Infact, the main activity of the appellant is of transportation of coal on beh....

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....clearing and forwarding agent service. Consequently, the demand of Service Tax is not sustainable against the appellant. 9. In view of this, we set aside the impugned order and allow the appeal with consequential relief, if any. (Operative part of the order was pronounced in open court) ============= Document 1 1 ANNEXURE - A 5 cv fite ELECTROSTEEL CASTINGS LTD. Page No : 1 HAN Dal Noth ?! Type: En 7/ -01 /3476, FAX 013 569 0:03 / 120C PURCHASE ORDER S034 Group :- A! M/S SARAOGI UDYOG Your WBST / CST Rego. no. should te quoted on your Challan/Invoice 5, FANCY LANE, 3RD FLOOR CALCUTTA WEST BENGAL Po No : BP000031/01-02/0 Po Date : 01/Apr/2001 Purpose : CIP PR No Fund No -WEST AW 1195 Da....