https://www.taxtmi.com/caselaws?id=203659 The court dismissed the appeal challenging the CESTAT order that set aside the demand for service tax, interest, and penalty on the respondent for Clearing and Forwarding Agency services. The court ruled that the respondent's activities did not align with the statutory definition of a Clearing and Forwarding Agent under the Finance Act, 1994. It was concluded that the respondent's role in procuring customers for the foreign principal did not constitute traditional C&F operations, and therefore, the appeal lacked merit and was dismissed. en-us Fri, 28 May 2010 00:00:00 +0530 Fri, 10 Jun 2011 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203659 The court dismissed the appeal challenging the CESTAT order that set aside the demand for service tax, interest, and penalty on the respondent for Clearing and Forwarding Agency services. The court ruled that the respondent's activities did not align with the statutory definition of a Clearing and Forwarding Agent under the Finance Act, 1994. It was concluded that the respondent's role in procuring customers for the foreign principal did not constitute traditional C&F operations, and therefore, the appeal lacked merit and was dismissed. Case-Laws Service Tax Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203659