Appellate tribunal overturns service tax liability for clearing agent due to activity mismatch.

The Mumbai appellate tribunal set aside the order holding the appellant liable for service tax as a clearing and forwarding agent for the period 2000-2001 & 2002-2003, as the appellant's activities did not meet the criteria for such services. The appeal was allowed.

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The appellate tribunal in Mumbai held the appellant liable to pay service tax as a clearing and forwarding agent for the period 2000-2001 & 2002-2003. However, it was found that the appellant's activities did not qualify as clearing and forwarding agent services based on a previous decision, so the impugned order was set aside, and the appeal was allowed.

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