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TMI Blog2014 (1) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is only supervising the loading of the coal in the railway yard and has not been given any activity for doing the supervision at the mine end - in order to get covered under the Clearing & Forwarding Agent services, the assessee is required to clear as well as forward the goods. In this case, there being absence of both the activities, prima facie, we find that the appellant has made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant under the category of Clearing Forwarding Agent services. 3. Heard both sides and perused the records. 4. We find that both the lower authorities have held that the appellant is liable to discharge the Service Tax liability under the category of Clearing Forwarding Agent services, on ground that the contract entered by the appellant with Gujarat Electricity Board indicates some cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been given any activity for doing the supervision at the mine end. We find, as correctly pointed out by ld.Counsel, that prima facie, the judgment of Hon ble Apex Court of Punjab Haryana in the case of Kulcip Medicines Ltd 2009 (14) STR 608 (P H), covers the issue in favour of the assessee inasmuch as their Lordships have come to conclusion that in order to get covered under the Clearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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