https://www.taxtmi.com/caselaws?id=207383 The Tribunal set aside the Revision Order under Section 84 of the Finance Act, 1994, ruling in favor of the Coir Board. The issue centered on the classification of the Coir Board as a provider of Clearing and Forwarding (C & F) service. The Tribunal determined that the Coir Board did not function as a typical C & F agent as per the Circular and Finance Act definitions. They purchased goods from manufacturers and sold them directly to buyers, leading to the decision in favor of the Coir Board, allowing their appeal. en-us Tue, 22 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207383 The Tribunal set aside the Revision Order under Section 84 of the Finance Act, 1994, ruling in favor of the Coir Board. The issue centered on the classification of the Coir Board as a provider of Clearing and Forwarding (C & F) service. The Tribunal determined that the Coir Board did not function as a typical C & F agent as per the Circular and Finance Act definitions. They purchased goods from manufacturers and sold them directly to buyers, leading to the decision in favor of the Coir Board, allowing their appeal. Case-Laws Service Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207383