https://www.taxtmi.com/caselaws?id=78080 The High Court ruled in favor of the respondent in a case involving the classification of services as "Clearing and Forwarding Agent Services" under the Finance Act, 1994. The respondent, acting as a del credere agent based on the agreement terms, was found not liable for service tax. The Court dismissed the appeal against the Revenue, emphasizing the consistency of past judgments in interpreting the law and aligning the services with Circular classifications. The Tribunal and the Appellate Authority's decisions were upheld, concluding that the respondent's services did not fall under taxable services as contended by the Revenue. en-us Fri, 30 Jul 2010 00:00:00 +0530 Thu, 08 May 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78080 The High Court ruled in favor of the respondent in a case involving the classification of services as "Clearing and Forwarding Agent Services" under the Finance Act, 1994. The respondent, acting as a del credere agent based on the agreement terms, was found not liable for service tax. The Court dismissed the appeal against the Revenue, emphasizing the consistency of past judgments in interpreting the law and aligning the services with Circular classifications. The Tribunal and the Appellate Authority's decisions were upheld, concluding that the respondent's services did not fall under taxable services as contended by the Revenue. Case-Laws Service Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78080