Clearing and forwarding activities were held not to constitute taxable service, leaving no substantial question of law for interference.

Clearing and forwarding activities carried on by a company were not treated as taxable service for the purpose in issue, because the Court accepted the Tribunal's reliance on a Larger Bench ruling to that effect. The Revenue did not dispute the Larger Bench view, and the Court noted that the ruling had attained finality. As no substantial question of law arose, the Revenue's appeal was rejected.

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Issues: Whether clearing and forwarding activities carried on by a company constitute taxable service, and whether the Revenue's appeal against dismissal of its claim for service tax liability on that basis called for interference.

Analysis: The Court accepted the Tribunal's reliance on the Larger Bench decision which had held that carrying on clearing and forwarding activities by a company does not amount to service for the purpose in issue. It also noted that the Revenue did not dispute the Larger Bench view and that the said decision had attained finality.

Conclusion: The activities in question were not treated as taxable service, and the Revenue's appeal was rejected as no substantial question of law arose.

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