- (1.) IN this writ application, the petitioners have inter alia challenged an order no. 15/com/st/kol/2007-2008 dated 27th November, 2007, of the commissioner of Service Tax, Service Tax Commissionerate, Kolkata inter alia confirming that the service provided by the petitioner No. 1, hereinafter referred to as the petitioner company to its clients fell within the category of service of a clearing and forwarding agent.
(2.) THE petitioners have also impugned the registration certificate/order no. V (30)1/stc/st/div-1/kol/2005/368 dated 11th September, 2007 whereby the petitioner company has been granted registration in the category of Clearing and Forwarding Agent within the meaning of section 65 (25) read with section 65 (105) (j) of Chapter V of the Finance Act, 1994 and Rule 4 of the Service Tax Rules, 1994.
(3.) THE petitioners claim that the petitioner company has entered into liasoning agreements with various industrial concerns, that are bulk consumers of coal.;