2013 (9) TMI 1159 - AT - Service Tax

Summary

Issues involved: Appeal against order alleging non-provision of Clearing and Forwarding Agent Service.

Summary:
The Appellate Tribunal CESTAT MUMBAI heard an appeal filed by the Revenue against an order passed by the Commissioner (Appeals) regarding the provision of Clearing and Forwarding Agent Service. The respondents were involved in transporting goods, specifically lifting sugar from a factory to a railway station, unloading, and loading into wagons. The adjudicating authority demanded Service Tax, claiming the respondents provided Clearing and Forwarding Agent Service. However, the Commissioner (Appeals) held that the job undertaken was transportation of goods, not Clearing and Forwarding Agent Service, citing a previous Tribunal decision. The Revenue challenged this decision, but the Tribunal found that the activities did not fall under the service of Clearing and Forwarding Agent. Therefore, the appeal was dismissed, and cross-objections were also disposed of accordingly.