https://www.taxtmi.com/caselaws?id=238561 The Tribunal set aside the Order-in-Appeal confirming a service tax demand against the appellant for services received from a Custom House Agent, classified as 'Clearing and Forwarding Agency Services.' The appellant's argument that they were not liable to pay service tax as a recipient during the relevant period was accepted. The Tribunal found the demand under Section 73 of the Finance Act unsustainable due to the appellant's non-filer status under Section 70. The appeal was allowed, and the appellant was entitled to a refund without a separate application, based on the legal provisions and amendments in the Finance Act. 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 The Tribunal set aside the Order-in-Appeal confirming a service tax demand against the appellant for services received from a Custom House Agent, classified as 'Clearing and Forwarding Agency Services.' The appellant's argument that they were not liable to pay service tax as a recipient during the relevant period was accepted. The Tribunal found the demand under Section 73 of the Finance Act unsustainable due to the appellant's non-filer status under Section 70. The appeal was allowed, and the appellant was entitled to a refund without a separate application, based on the legal provisions and amendments in the Finance Act. Case-Laws Service Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238561