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<h1>Special leave petition dismissed by Supreme Court Justices Kapadia & Dattu</h1> Supreme Court of India (SC) dismissed the special leave petition in the case. Justices S.H. Kapadia and H.L. Dattu heard the case. - 2012 (25) S.T.R. J127 ... Demand of service tax - Clearing and forwarding Agent - Supreme Court dismissed Revenue where High Court held that service tax is not payable of mere forwarding activity (i.e. handling and distribution of the products). Supreme Court of India dismissed the special leave petition in the case. Justices S.H. Kapadia and H.L. Dattu heard the case.