M/S. Coal Handlers Pvt. Ltd vs Commnr. Of Central Excise, Kolkata

The Supreme Court addressed whether the services provided by the appellants as agents for coal supply to cement companies qualify as those of Clearing & Forwarding Agents (C&F Agents) under the Finance Act, 1994, specifically Section 65(25). The Court held that the activities performed by the appellants, including liaising with the Railways and managing coal rakes, fall within the definition of C&F Agents, thus making them liable for service tax. The appeals were dismissed, affirming the applicability of service tax on the services rendered by the appellants.