https://www.taxtmi.com/caselaws?id=217208 The Tribunal upheld the classification of services as Clearing and Forwarding Agent services, ruling that the appellant was liable to pay service tax. The extended period of limitation for issuing show cause notices was deemed justified due to misdeclaration of services and non-cooperation. Penalties on the appellant company were upheld, but the personal penalty on the Director was set aside as there was no specific involvement in the tax evasion. The appeals by the company were dismissed, while the Director's appeal was allowed, overturning the personal penalty. en-us Wed, 26 Sep 2012 00:00:00 +0530 Tue, 15 Jul 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217208 The Tribunal upheld the classification of services as Clearing and Forwarding Agent services, ruling that the appellant was liable to pay service tax. The extended period of limitation for issuing show cause notices was deemed justified due to misdeclaration of services and non-cooperation. Penalties on the appellant company were upheld, but the personal penalty on the Director was set aside as there was no specific involvement in the tax evasion. The appeals by the company were dismissed, while the Director's appeal was allowed, overturning the personal penalty. Case-Laws Service Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217208