High Court Upholds Tribunal's Decision on Service Tax for Clearing Agent

The High Court of Karnataka dismissed the Revenue's appeal under section 35G of the Central Excise Act, 1944, upholding the Tribunal's decision to set aside service tax on a clearing and forwarding agent. The High Court noted that the matter falls within the jurisdiction of the apex court as per section 35L and granted the Revenue the liberty to appeal to the apex court.

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The High Court of Karnataka dismissed the Revenue's appeal under section 35G of the Central Excise Act, 1944. The Tribunal's decision to set aside service tax on a clearing and forwarding agent was upheld. The High Court stated that the issue falls under the jurisdiction of the apex court as per section 35L. The Revenue was given liberty to appeal to the apex court.

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