Appellate Tribunal directs reclassification issue back to Lower Authority for amended Registration Certificate

The Appellate Tribunal CESTAT KOLKATA remanded the issue of service classification to the Lower Appellate Authority and directed that the Registration Certificate be amended accordingly once the classification is determined.

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The Appellate Tribunal CESTAT KOLKATA heard the appeal regarding the classification of services as Clearing and Forwarding Agent service or Business Auxiliary Service. The issue was remanded for decision by the Lower Appellate Authority. The Tribunal concluded that once the classification is decided, the Registration Certificate can be amended accordingly. The separate appeal was disposed of with this direction.

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