https://www.taxtmi.com/caselaws?id=204904 An agreement must be read as a whole, including its recitals, to determine the true nature of the services provided. Here, the contractual wording showed that the appellant was engaged to handle, clear, store, distribute and forward goods for Cipla, so the activity fell within clearing and forwarding agent services. Later registration under another service head and the absence of a show-cause notice for the relevant period did not alter the substantive character of the services. The appellant was therefore required to remain registered as a clearing and forwarding agent for service tax purposes. en-us Thu, 19 May 2011 00:00:00 +0530 Mon, 21 Apr 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204904 An agreement must be read as a whole, including its recitals, to determine the true nature of the services provided. Here, the contractual wording showed that the appellant was engaged to handle, clear, store, distribute and forward goods for Cipla, so the activity fell within clearing and forwarding agent services. Later registration under another service head and the absence of a show-cause notice for the relevant period did not alter the substantive character of the services. The appellant was therefore required to remain registered as a clearing and forwarding agent for service tax purposes. Case-Laws Service Tax Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204904