https://www.taxtmi.com/caselaws?id=235191 The Tribunal ruled that the appellant, who did not perform essential activities of a clearing and forwarding agent, was not liable for service tax under the category of "clearing and forwarding agency." The appellant's actions did not align with the required operations for such classification, leading to the quashing of previous service tax liability orders. The judgment emphasized the importance of engaging in clearing and forwarding operations to incur service tax liability, distinguishing between commission agency service and Business Auxiliary Service. en-us Tue, 07 May 2013 00:00:00 +0530 Wed, 12 Feb 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235191 The Tribunal ruled that the appellant, who did not perform essential activities of a clearing and forwarding agent, was not liable for service tax under the category of "clearing and forwarding agency." The appellant's actions did not align with the required operations for such classification, leading to the quashing of previous service tax liability orders. The judgment emphasized the importance of engaging in clearing and forwarding operations to incur service tax liability, distinguishing between commission agency service and Business Auxiliary Service. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235191