https://www.taxtmi.com/caselaws?id=218184 The Tribunal ruled in favor of the Appellants, finding that the services provided by foreign agents for clearing goods from ports and collecting proceeds were classified as Clearing and Forwarding Services, exempt from service tax if performed outside India. The Tribunal determined that the services did not prima facie fall under Business Auxiliary Service as contended by the Revenue. As a result, the Tribunal waived the pre-deposit of dues for appeal admission and ordered a stay on the collection of dues pending the appeal. en-us Fri, 27 Jan 2012 00:00:00 +0530 Tue, 06 Nov 2012 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218184 The Tribunal ruled in favor of the Appellants, finding that the services provided by foreign agents for clearing goods from ports and collecting proceeds were classified as Clearing and Forwarding Services, exempt from service tax if performed outside India. The Tribunal determined that the services did not prima facie fall under Business Auxiliary Service as contended by the Revenue. As a result, the Tribunal waived the pre-deposit of dues for appeal admission and ordered a stay on the collection of dues pending the appeal. Case-Laws Service Tax Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218184