https://www.taxtmi.com/caselaws?id=238561 A Custom House Agent service could not be reclassified as Clearing and Forwarding Agency Service merely because both relate to logistics or customs facilitation; the nature of the service received controlled classification. For the relevant period, a recipient was not yet liable to file returns under Section 70, as that obligation arose only after insertion of Section 71A, and the demand machinery under Section 73 could not be applied retrospectively on that basis. The impugned service tax demand and confirmation order were set aside, and the pre-deposit was ordered to be refunded. en-us Tue, 16 Jul 2013 00:00:00 +0530 Fri, 25 Oct 2013 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238561 A Custom House Agent service could not be reclassified as Clearing and Forwarding Agency Service merely because both relate to logistics or customs facilitation; the nature of the service received controlled classification. For the relevant period, a recipient was not yet liable to file returns under Section 70, as that obligation arose only after insertion of Section 71A, and the demand machinery under Section 73 could not be applied retrospectively on that basis. The impugned service tax demand and confirmation order were set aside, and the pre-deposit was ordered to be refunded. Case-Laws Service Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238561