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TMI Blog2018 (4) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... learing and forwarding agents service”, for the purpose of levy of service tax. Since there is no demand, extended period and penalty cannot sustain. Appeal dismissed - decided against Revenue. - APPEAL NO: ST/85993/2015 CROSS-OBJECTION NO: ST/CO-91131/2015 - A/85933/2018 - Dated:- 2-4-2018 - Shri S K Mohanty, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri M.P. Damle, Assistant Commissioner (AR) for appellant None for respondent Per: S K Mohanty: Revenue is in appeal against the impugned order dated 30/12/2014 passed by the Commissioner of Central Excise (Appeals), Nagpur. 2. Revenue has assailed the impugned order on the ground that dropping of proposed demand on the ground of limitation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f coal on to the wagons and weighment of loaded wagons inside the collieries. ii. Monitoring quantity, quality and size of coal during loading so as to minimize the incidence of loss of coal during transit and monitoring movement of coal upto the power plants. iii. Co - ordination with coal companies and railways for materialization of linkage and allocation of good quality of coal. iv. Ensuring the proper indents are being places for the railway wagons by the coal companies and following up of such indents for allotment of coal wagons by the railways. v. Keeping the power stations informed about the movement, despatches, receipt of coal at various power stations by obtaining day to day programme of movement and despatches of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(25) of the Act, it reveals that in order to fall within the purview of such taxable category, it has to be ensure d that the person concerned is engaged in providing service, connected with clearing and forwarding operations . In the absence of any of the two ingredients mentioned in the definition clause i.e. clearing and forwarding , such person concerned cannot be termed as Clearing and Forwarding Agent , for the purpose of levy of service tax under such category of service. O n a plain reading of the scope of work described in the agreement referred to above, it transpires that the respondent is not engaged in providing either of the service mentioned in the definition clause. Therefore, in our considered view, the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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