https://www.taxtmi.com/caselaws?id=236001 The High Court dismissed the Revenue's appeal, confirming that the respondent's activities did not constitute clearing and forwarding services under Section 65(a) of the Finance Act, 1994, and thus were not liable for service tax under that category. The judgment emphasized the importance of accurately classifying services based on their essential characteristics and the burden of proof on the Revenue to substantiate their claims. en-us Fri, 28 Jun 2013 00:00:00 +0530 Mon, 14 Jul 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236001 The High Court dismissed the Revenue's appeal, confirming that the respondent's activities did not constitute clearing and forwarding services under Section 65(a) of the Finance Act, 1994, and thus were not liable for service tax under that category. The judgment emphasized the importance of accurately classifying services based on their essential characteristics and the burden of proof on the Revenue to substantiate their claims. Case-Laws Service Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236001