https://www.taxtmi.com/caselaws?id=206145 The Tribunal upheld the lower appellate authority's decision, rejecting the Revenue's appeal regarding the service tax liability of the respondents as a "Clearing & Forwarding Agency" for the period 1-9-1999 to 30-9-2002. The Tribunal found that the activities of the respondents, involving procuring orders and guaranteeing payment for goods sold on behalf of their principal, did not align with the typical functions of a Clearing & Forwarding Agent as defined in the Finance Act, 1994. Consequently, the Tribunal concluded that the respondents' activities did not fall under the category of "Clearing & Forwarding Agency," leading to the rejection of the Revenue's appeal. en-us Wed, 23 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206145 The Tribunal upheld the lower appellate authority's decision, rejecting the Revenue's appeal regarding the service tax liability of the respondents as a "Clearing & Forwarding Agency" for the period 1-9-1999 to 30-9-2002. The Tribunal found that the activities of the respondents, involving procuring orders and guaranteeing payment for goods sold on behalf of their principal, did not align with the typical functions of a Clearing & Forwarding Agent as defined in the Finance Act, 1994. Consequently, the Tribunal concluded that the respondents' activities did not fall under the category of "Clearing & Forwarding Agency," leading to the rejection of the Revenue's appeal. Case-Laws Service Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206145