https://www.taxtmi.com/caselaws?id=241660 A rake handling agency arrangement confined to unloading, loading, local transportation, stacking, handing over material at the godown, and supplying labour did not, on a prima facie reading, show clearing and forwarding agent services. The absence of functions such as receipt of goods from the principal, dispatch to customers, order processing, invoice preparation on behalf of the principal, and maintenance of receipt and dispatch records supported the view that the service classification claimed by the department was not established. On that basis, unconditional waiver of pre-deposit of service tax and penalty was granted. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sat, 28 Dec 2013 09:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241660 A rake handling agency arrangement confined to unloading, loading, local transportation, stacking, handing over material at the godown, and supplying labour did not, on a prima facie reading, show clearing and forwarding agent services. The absence of functions such as receipt of goods from the principal, dispatch to customers, order processing, invoice preparation on behalf of the principal, and maintenance of receipt and dispatch records supported the view that the service classification claimed by the department was not established. On that basis, unconditional waiver of pre-deposit of service tax and penalty was granted. Case-Laws Service Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241660