https://www.taxtmi.com/caselaws?id=207019 Classification as a clearing and forwarding agent service, together with the includibility of ocean freight and air freight in taxable value, was treated as a contentious and debatable issue. The Tribunal noted that the Commissioner had not considered the High Court decision relied upon and that the freight component required detailed examination. On that basis, the appellant was found to have established a prima facie case for interim relief under section 35F of the Finance Act, 1994 as applied by section 83. Waiver of pre-deposit was granted and recovery of service tax, interest and penalty was stayed during the appeal. en-us Tue, 16 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207019 Classification as a clearing and forwarding agent service, together with the includibility of ocean freight and air freight in taxable value, was treated as a contentious and debatable issue. The Tribunal noted that the Commissioner had not considered the High Court decision relied upon and that the freight component required detailed examination. On that basis, the appellant was found to have established a prima facie case for interim relief under section 35F of the Finance Act, 1994 as applied by section 83. Waiver of pre-deposit was granted and recovery of service tax, interest and penalty was stayed during the appeal. Case-Laws Service Tax Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207019