https://www.taxtmi.com/caselaws?id=164220 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside an order regarding the taxable category of clearing and forwarding agent services, ruling that the respondent's activities did not align with the definition of a C and F agent under section 65(25) of the Finance Act, 1994. The court found that the respondent's activities focused on procuring customers and fulfilling obligations for the foreign principal, rather than providing traditional C and F agent services. Consequently, the court dismissed the appeal by the Revenue, holding that the respondent was not liable for service tax as a clearing and forwarding agent. en-us Fri, 28 May 2010 00:00:00 +0530 Mon, 06 Oct 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164220 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside an order regarding the taxable category of clearing and forwarding agent services, ruling that the respondent's activities did not align with the definition of a C and F agent under section 65(25) of the Finance Act, 1994. The court found that the respondent's activities focused on procuring customers and fulfilling obligations for the foreign principal, rather than providing traditional C and F agent services. Consequently, the court dismissed the appeal by the Revenue, holding that the respondent was not liable for service tax as a clearing and forwarding agent. Case-Laws VAT and Sales Tax Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164220