https://www.taxtmi.com/caselaws?id=165392 The court overturned the Tribunal's decision, ruling in favor of the Revenue regarding the liability of a clearing and forwarding agency to pay service tax. However, the court dismissed the appeal in favor of the respondent concerning the service tax liability on the amount attributable to clearing and forwarding agency service, citing a Supreme Court decision on the relevant period for tax collection. The court also ruled against the Revenue on the exclusion of the value of taxable service and service tax liability based on the definition of 'clearing and forwarding agent' under the Finance Act, 1994, ultimately dismissing the appeal. en-us Thu, 01 Apr 2010 00:00:00 +0530 Thu, 03 Jul 2014 14:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165392 The court overturned the Tribunal's decision, ruling in favor of the Revenue regarding the liability of a clearing and forwarding agency to pay service tax. However, the court dismissed the appeal in favor of the respondent concerning the service tax liability on the amount attributable to clearing and forwarding agency service, citing a Supreme Court decision on the relevant period for tax collection. The court also ruled against the Revenue on the exclusion of the value of taxable service and service tax liability based on the definition of 'clearing and forwarding agent' under the Finance Act, 1994, ultimately dismissing the appeal. Case-Laws Central Excise Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165392