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TMI Blog2014 (10) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... nt service as fixed in the agreement i.e. ₹ 14 PMT. As per the agreement the respondents are to arrange labours for loading and unloading on behalf of the company. By doing so, the respondents were receiving the actual charges for loading and unloading which was given to the Mathadi Board. We have gone through the terms and conditions of the agreement. As per clause 17 of the agreement as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Respondent. ORDER Heard both sides. The Revenue filed the appeal against the order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) dropped the demand of Service Tax in respect of loading/unloading charges. 2. The brief facts of the case are that the respondents entered into an agreement with M/s. Manikgarh Cement for providing clearing and forwardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records of receipt of goods, preparing invoice on behalf of principal. The contention is that the respondents clearing the cement from the cement factory and loading and thereafter unloading at Railway Station, Nasik and subsequently cement was dispatched as per the direction of the principal and if no specific instructions about delivery of cement after receipt of the goods at Nasik Road Railway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation is arranged through different transporters and respondents were receiving actual amounts for loading and unloading which were paid to the Mathadi Board and to the transporters. The contention is that in view of the terms and conditions of the agreement, the loading and unloading charges cannot be added to the assessable value for the purpose of payment of Service Tax as C F Agent. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement, we find that the respondents as C F Agent are getting a fixed amount on which Service Tax has been paid. Loading and unloading is arranged on behalf of the company and the respondents were not retained any amount in respect of loading and unloading. In view of this, the appeal filed by the Revenue is dismissed. 6. The submission in support of the impugned order filed by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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