https://www.taxtmi.com/caselaws?id=210896 The Tribunal ruled in favor of the appellant, determining that their activities did not qualify as "Clearing & Forwarding Agent" services under Section 65(25) of the Finance Act, 1994. The Tribunal emphasized that the appellant did not perform both clearing and forwarding operations, as required by the definition. As a result, the Service Tax demand and penalties imposed were nullified, and the appeals were allowed with consequential relief. en-us Thu, 15 Dec 2011 00:00:00 +0530 Thu, 03 Dec 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210896 The Tribunal ruled in favor of the appellant, determining that their activities did not qualify as "Clearing & Forwarding Agent" services under Section 65(25) of the Finance Act, 1994. The Tribunal emphasized that the appellant did not perform both clearing and forwarding operations, as required by the definition. As a result, the Service Tax demand and penalties imposed were nullified, and the appeals were allowed with consequential relief. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210896