https://www.taxtmi.com/caselaws?id=77712 The court quashed the orders confirming the petitioner company as a clearing and forwarding agent, stating that they should have been registered under the category of 'business auxiliary service' as applied for. The court emphasized that the Commissioner and Superintendent of Central Excise lacked the authority to change the registration category unilaterally. The writ application was successful, and the orders categorizing the petitioner as a clearing and forwarding agent were overturned. en-us Wed, 22 Jul 2009 00:00:00 +0530 Sat, 19 Apr 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77712 The court quashed the orders confirming the petitioner company as a clearing and forwarding agent, stating that they should have been registered under the category of 'business auxiliary service' as applied for. The court emphasized that the Commissioner and Superintendent of Central Excise lacked the authority to change the registration category unilaterally. The writ application was successful, and the orders categorizing the petitioner as a clearing and forwarding agent were overturned. Case-Laws Service Tax Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77712