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TMI Blog2004 (5) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... te. The above contention of the appellant has not been accepted by the authorities below. Hence the present appeal. 2. Dr. Devi Pal, learned Sr. Advocate has appeared on behalf of the appellant and has submitted that as per the agreement entered into by the appellant with M/s. Gujrat Ambuja Cement Ltd. and M/s. Ambuja Cement Eastern Ltd., the services being provided by the appellant include, inter alia as under : (i) obtaining consent to load the coal rakes from coal companies on behalf of Gujarat Ambuja Cement Ltd. and Ambuja Cement Eastern Ltd. (ii) obtaining sanction from the office of Executive Director - Rail Movement, Calcutta for movement of coal to Gujarat Ambuja Cement Ltd. and Ambuja Cement Eastern Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The said service is in relation to promotion or marketing or sale of goods produced or provided by or belonging to the client; promotion or marketing of service provided by the client; any customer care service provided on behalf of the client and any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services, and includes services as a commission agent. As such, he submits that the activities undertaken by the appellant are covered by the expression 'Business Auxiliary Service, which include Commission Agents and stand exempted from Service tax w.e.f. 1st of July, 2003 vide Notification No. 13/2003, dated 20-6-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants in the instant case render their services in all the sections of pre load of the coal rakes i.e. obtaining consent on behalf of their customers, sanctions from the office of Executive Director - Rail Movement, supervising loading of the wagons, sending samples and assuring the proper quality and quantities, complying with the formalities relating to payments for freight. As such, it is quite clear that the appellant is covered by the definition of clearing and forwarding agent, as interpretated by the Tribunal in the above referred case of Prabhat Zarda . 6. The appellants have alternative contention that they are covered by the new i.e. Business Auxiliary Service' introduced vide Finance Act of 2003. However, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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