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TMI Blog2017 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R) for Respondent ORDER Per : Raju This appeal has been filed by M/s. Karamchand Thapar Bros.(CS) Ltd. against confirmation of demand of service tax. 2. No one appeared for the appellant however written submissions were given. The following has been argued in the written submission: Further the issue involved in the instant appeal is no more res-integra and is squarely covered by the judgment of the Hon ble Apex Court in appellants case. (i) 2015 (38) STR 897 (S.C.) COAL HANDLERS PVT. LTD. Vs. COMMISSIONER OF C. EX., RANGE KOLKATA-I Civil Appeal No.7215 of 2004 with C.A. Nos.5159 of 2013 and 9967 of 2014, decided on 5.5.2015 Clearing and Forwarding Agent - Coal transportation through railways - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e context of these appeals, it would essentially include getting the coal cleared as an agent on behalf of the principal from the supplier of the coal (which would mean collieries in the present case) and thereafter dispatching forwarding the said coal to different destinations as per the instructions of the principal. In the process, it may include warehousing of the goods so cleared, receiving dispatch orders from the principal, arranging dispatch of the goods as per the instructions of the principal by engaging transport on his own or through the transporters of the principal, maintaining records of the receipt and dispatch of the goods and the stock available on the warehouses and preparing invoices on behalf of the principal. [para 11] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such the cross-objection filed by the department in totality with consequential relief. 3. Ld. AR relied on the impugned order. Ld. AR further relied on the decision of Tribunal in the case of Karamchand Thapar Bros. (Coal Sales) Ltd. Vs. C.S.T. Kolkata - 2013 (32) STR 577 (Tri.-Kolkata). 4. We have gone through rival submission. We find that the identical matter has been decided by the Hon ble Apex Court in the case of Coal Handlers Pvt. Ltd. Vs. Commissioner of Service Tax - 2015 (38) STR 897 (S.C). In the said decision in respect of almost identical activities, Hon ble Apex Court has held that such activities do not qualify under the category of clearing and forwarding agent service. After examination, the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders from the principal, arranging dispatch of the goods as per the instructions of the principal by engaging transport on his own or through the transporters of the principal, maintaining records of the receipt and dispatch of the goods and the stock available on the warehouses and preparing invoices on behalf of the principal. The Larger Bench rightly enumerated these activities which the C F Agent is supposed to perform. 12. On the facts of the present case, we find that none of the aforesaid activities are performed by the appellant. There is no role of the appellant in getting the coal cleared from the collieries/supplier of the coal. Movement of the coal is under the contract of sale between the coal company and Ambuja compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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