2013 (8) TMI 291

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rucks for transport from rail-head to godown and unloading and stacking of the cement at the godown (b) arranging the dispatch of the goods as per the instructions and maintaining record of receipt and dispatch - the order is not sustainable - the appeal is allowed.
Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri Mayank Garg, Adv. For the Respondent : Shri Nagesh Pathak, DR. PER : Rakesh Kumar The facts leading to filing of this appeal are, in brief, as under. 1.1 The appellant have service tax registration in respect of C&F agents service and provide the service to various clients, one of whom is M/s Binani Cement Ltd. In course of audit of the service tax records of the appellant, it was found that they were providi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . and it is under the supervision of M/s Binani Cements staff, that the goods are unloaded at rail head, loaded in the trucks and thereafter transported from the rail head to storage place, that cement is dispatched to the godown/storage place of M/s Binani Cement by M/s Binani Cement only and that it is M/s Binani Cement who arrange for storage of the cement in their rented godown under supervision of their own staff and, hence, the activity of the appellant is not clearing and forwarding agents service, as the appellant are not involved at all in clearing activity. However, the Joint Commissioner by the above-mentioned order held that the appellants activity is C&F agents service and accordingly he confirmed the above-mentioned servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that Larger Bench judgment of the Tribunal in the case of Medpro Pharma Pvt. Ltd. vs. CCE, Chennai (supra) has been over-ruled by Honble Punjab & Haryana High Court in the case of CCE, Panchkula vs. Kulcip Medicines (P) Ltd. reported in 2009 (14) S.T.R. 608 (P&H), wherein it was held that the word and used after the word clearing but before the word forwarding in Section 65 (105) (j) of the Finance Act, 1994 has to be understood in conjunctive sense and that for attracting service tax under Section 65 (105) (j) readwith Section 65 (25) a person must engage both in clearing as well as forwarding activity and that in view of this, the impugned order, which is based on the Larger Bench judgment of the Tribunal in the case of Medpro Pha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X