2017 (11) TMI 1799

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..... ory premises without any storage or warehousing premises. So the same activity cannot be considered as C & F Agent service - demand set aside - appeal dismissed - decided against Revenue. - Appeal Nos. ST/72-73/2010-DB And Cross Objection Nos. ST/CROSS/33-34/2010 - Final Order Nos. 78348-78349/KOL/2017 - Dated:- 30-11-2017 - Dr. Satish Chandra, President And Shri V. Padmanabhan, Member (T) .....

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..... satisfied, the Department has filed the present appeal. 6. With this background, we heard Shri S. Mukhopadhyay and Shri B.N. Chattopadhyay, the representatives of the parties. 7. After hearing both the parties, it appears that there was no written agreement between the appellant and M/s. SPS Steel and Power Ltd. However, as per the agreement, the appellants were carrying the coal from the co .....

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