9911796707
TMI Blog2017 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ility under “Clearing & Forwarding Agent” will arise only for a person, who is engaged in both the activities of “Clearing & Forwarding”, they are not liable to tax - Held that: - it is clear that the appellants were obliged to clear the consignments from railways on behalf of their clients and in case of delay in getting RRs, they were to clear the cargo under necessary indemnity bond. They were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 20-10-2011 of Commissioner (Appeals), Jaipur-I. The appellants are engaged in providing service with reference to loading, unloading , transportation, storage of cargo for M/s. Binani Cement Ltd. 2. The dispute in the present case is relating to their Service Tax liability under the category of Clearing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wned by the clients and they also supplied labour and facilitated the transport upto the storage point. Since the tax liability under Clearing Forwarding Agent will arise only for a person, who is engaged in both the activities of Clearing Forwarding , the appellants are not liable to Service Tax as they do not provide both these services. Ld. Counsel also contested the demand for extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of their clients and in case of delay in getting RRs, they were to clear the cargo under necessary indemnity bond. They were also to bear the railway expenses incurred for getting the consignments cleared, liability for payment of demurrage, wharfage, penal wharfage, etc., which will be on the appellant s account. We find in such situation, it is clear that factually the appellants are in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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