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TMI Blog2017 (3) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... is no consideration flowing from NCCF to respondent-assessee that clearly means that respondent-assessee is not providing any service to NCCF - demand set aside - appeal dismissed - decided against Revenue. - ST/1727/2010-CU[DB] - ST/A/70153/2017-CU[DB] - Dated:- 4-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb, Asstt. Commr. (AR.) for the Department Shri Dharmendra Srivastava, C.A. for the respondent-assessee Per Mr. Anil G. Shakkarwar The present appeal is filed by Revenue against OIA No. 437-ST/APPL/KNP/2010 dated 31.08.2010. 2. The brief facts of the case are that, the respondent-assessee is engaged in the activity of lifting, transportation and di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show cause notice, extended period was invoked. Further, there were proposals for penalty. It was submitted by the respondent-assessee before the Original Authority that NCCF was entitled to collect 3.5% of basic value of coal from consumers as its own profit and 0.50% of the value was for M/s. Pawan Coal Company i.e. respondent-assessee as guarantee commission and 1% as handling commission to sub-agents from its customers. It was contended that respondent-assessee was only involved in lifting, transportation and distribution of coal and law did not permit to describe such activity as promotion, marketing and sale of goods belonging to its client NCCF. The Original Authority confirmed the demand through OIO No. 10/ST/ADC/2010 dated 11.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission is not important and that is immaterial whether M/s. Pawan Coal Company are receiving commission directly from NCCF or are retaining their commission and ensuring remittance rest of the amount to NCCF. 4. The learned D.R. has taken us through the grounds of appeal. 5. Heard the learned counsel for the respondent-assessee. He has taken us through the said agreement dated 05.01.2005 which clearly states that the service charge of 2.5% was to be paid by respondent-assessee to NCCF and services charges were not received by respondent-assessee from NCCF for promotion of sale of the said goods. Further, he has pointed out that as per Clause 7, 15 16 of the agreement the minimum annual turnover was assured by M/s. Pawan Coal Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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