https://www.taxtmi.com/caselaws?id=207321 On a prima facie assessment, the appellant's activity of diverting goods on the principal's directions was not treated as clearing and forwarding agent service for service tax, because the appellant did not charge godown rent or provide storage facilities and, in most instances, trucks were diverted without unloading. On that basis, the Tribunal found a prima facie case against classification under that service head and granted full waiver of pre-deposit of the disputed service tax, interest and penalty. Recovery of the impugned demand was stayed during the pendency of the appeal. en-us Tue, 11 Oct 2011 00:00:00 +0530 Tue, 19 Mar 2013 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207321 On a prima facie assessment, the appellant's activity of diverting goods on the principal's directions was not treated as clearing and forwarding agent service for service tax, because the appellant did not charge godown rent or provide storage facilities and, in most instances, trucks were diverted without unloading. On that basis, the Tribunal found a prima facie case against classification under that service head and granted full waiver of pre-deposit of the disputed service tax, interest and penalty. Recovery of the impugned demand was stayed during the pendency of the appeal. Case-Laws Service Tax Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207321