https://www.taxtmi.com/caselaws?id=235822 The tribunal ruled in favor of including cold storage charges in the taxable value of Clearing and Forwarding Agent (C&FA) services, considering cold storage an integral part of C&FA activities. The demand for service tax was deemed time-barred as the department was aware of non-payment since 2002, and the tribunal rejected the Revenue's argument for an extended period. Consequently, the appeal succeeded on the ground of time-bar, leading to the failure of the Revenue's appeal. en-us Fri, 07 Jun 2013 00:00:00 +0530 Mon, 14 Jul 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235822 The tribunal ruled in favor of including cold storage charges in the taxable value of Clearing and Forwarding Agent (C&FA) services, considering cold storage an integral part of C&FA activities. The demand for service tax was deemed time-barred as the department was aware of non-payment since 2002, and the tribunal rejected the Revenue's argument for an extended period. Consequently, the appeal succeeded on the ground of time-bar, leading to the failure of the Revenue's appeal. Case-Laws Service Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235822