Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Shri Chatrapati S.S. K. Ltd on 25 September, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. ST/299/06-Mum. In ST/CO-64/07-Mum. (Arising out of Order-in-Appeal No. P-III/BBP/129/06 dated 14.08.2006 passed by the Commissioner (Appeals) Central Excise, Pune-III ) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. P.K.Jain, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= Commissioner of Central Excise, Pune-III :
Appellant VS M/s. Shri Chatrapati S.S. K. Ltd.
:
Respondent Appearance Ms. D.M. Durando, Deputy Commissioner (A.R.) for Appellant Shri N.A. Nayalkalkar, Advocate for respondent CORAM:
Mr. S.S. Kang, Vice President
Mr. P.K. Jain, Member (Technical)
Date of hearing : 25/09/2013
Date of decision : 25/09/2013
ORDER NO.
Per : S.S. Kang
Heard both sides.
2. Revenue filed this appeal against the impugned order passed by Commissioner (Appeals), Commissioner (Appeals) held that respondents are not providing any Clearing and Forwarding Agent Service.
3. The brief facts of the case are that the respondents had undertaken the job that involves lifting of sugar from factory carrying the same to Baramati railway station, unloading from truck, loading into wagons. Show cause notice was issued demanding the service tax on the ground that the respondents were providing Clearing and Forwarding Agent Service. The adjudicating authority confirmed the demand.
4. On appeal filed by the respondents the Commissioner (Appeals) held that the appellants had not been providing any clearing and forwarding agent service. Commissioner (Appeals) further held that the job undertaken by the respondents is of transportation of goods. Therefore, the demand is not sustainable. In view of the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. Vs. CCE, Meerut-II reported in2004 (165) ELT 161 (Tri. Del.)
5. Revenue challenged the order passed by the Commissioner (Appeals) in respect of the finding where the Commissioner (Appeals) followed the decision of Honble Supreme Court in the case of L.H. Sugar Factories Ltd..
6. We find that in the show cause notice demand is under the service of clearing and forwarding agent, when the activities undertaken by the respondents in respect of lifting of sugar from factory carrying the same to Baramati railway station unloading from truck and loading into wagons does not fall under the service of clearing and forwarding agent service. Hence, we find no merit in the appeal, the same is dismissed.
7. Cross-objections are also disposed of in the above terms.
(Dictated in court) (P.K. Jain) Member (Technical) (S.S. Kang) Vice President Sm ??
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