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TMI Blog2017 (12) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... harged the service tax and we take notice of the fact that on the GTA service, the recipient or the principal of the appellant have discharged service tax on reverse charge basis. Demand of service tax, again on the same transaction from the appellant is bad in spite of the Department accepting the service tax paid by the recipient of service on reverse charge basis. Appeal allowed - decided in favor of appellant. - ST/52285/2015-CU [BD] - ST/A/71769/2017-CU[DB] - Dated:- 3-8-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Atul Gupta (Advocate) for Appellant Shri Sandeep Kumar Singh (Dpt. Commr.) AR for Respondent ORDER Per : Anil Choudhary This appeal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Bursting Charges for BG rake (fixed per rake). 9000/- (B) Godown Clearances at Ghaziabad: SI. No. Upper Limit of Actual Reimbursement Rs. PMT 1 Reimbursement of Unloading at Godown. 8/- 2 Reimbursement of Loading from Godown. 8/- 3 Transshipment Truck to Truck (single operation). 8/- (C) Godown Clearances at Noida depot: SI. No. Upper Limit of Actual Reimbursement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit officers for the period October, 2008 to March, 2013 were communicated by DAR No. 73/2013-14. After taking into notice the aforementioned payment schedule by the principal to the appellant. It appeared to Revenue that on scrutiny of balance sheet, Ledger prepared for transshipment charges under the head of Freight and ST-3 Returns for the period of October, 2008 to March, 2013, it was noticed that appellant was not paying service tax on the reimbursement charges received by them from SCL under the head of transshipment of cement for movement of cement from Railway Station to Godown and from Godown to the respective customers of SCL. As per the audit report appellant was required to pay service tax on such transshipment/transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled. A Clearing and Forwarding Agent normally undertakes the following activities- (a) Receiving the goods from the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving dispatch orders from the principal; (d) Arranging dispatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of the principal; (e) Maintaining records of the receipt and dispatch of goods and the stock available at the warehouse; (f) Preparing invoices on behalf of the principal 4. Accordingly, it appeared that the services rendered in relation to Clearing Forwarding operation are covered within the definition of taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in respect of Clearing Forwarding Agent Service undertaken by the appellant, on which the service tax liability has already been discharged under the category of Clearing Forwarding Agent Service. The other relates to transportation of goods by road in respect of transportation from Railway station to godown and from godown to customers premises. The said service of transportation is covered under GTA service, and their principal SCL as recipient of GTA service, have discharged service tax liability on reverse charge basis. Since the transactions involved is distinct and different and the service tax liability have been discharged in accordance with the scheme of the Act and the Rules, the question of treating both transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed fact that the appellant have shown the charges for C F service and transportation /GTA separately in their bills. Accordingly, we find that the ruling of this Tribunal in Balmer Lawrie Company Ltd. (supra) squarely covers the issue. Accordingly, we hold that the appellant have rightly discharged the service tax and we take notice of the fact that on the GTA service, the recipient or the principal of the appellant have discharged service tax on reverse charge basis. We also take notice of the certificate issued by the Superintendent of Central Excise Service Tax, Range, Mahaveer Ganj, Sendra Road, Beawar, dated 31st of May, 2017 wherein it is certified that M/s Shree Cement Ltd. have discharged its liability under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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