https://www.taxtmi.com/caselaws?id=250834 The tribunal dismissed the Revenue's appeal against a service tax demand for C&F agent services provided to M/s Maruti Udyog Ltd. The Commissioner (Appeals) set aside the original order, ruling that the appellant's activities did not align with the definition of Clearing and Forwarding Agent Service under Section 68(25) of the Finance Act, 1994. The judgment emphasized that merely procuring orders for the principal did not constitute C&F Agent Service, highlighting the absence of crucial elements in the appellant's actions. Despite the Revenue's arguments, the tribunal found no merit in the appeal and dismissed it, upholding the Commissioner's decision. en-us Fri, 01 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250834 The tribunal dismissed the Revenue's appeal against a service tax demand for C&F agent services provided to M/s Maruti Udyog Ltd. The Commissioner (Appeals) set aside the original order, ruling that the appellant's activities did not align with the definition of Clearing and Forwarding Agent Service under Section 68(25) of the Finance Act, 1994. The judgment emphasized that merely procuring orders for the principal did not constitute C&F Agent Service, highlighting the absence of crucial elements in the appellant's actions. Despite the Revenue's arguments, the tribunal found no merit in the appeal and dismissed it, upholding the Commissioner's decision. Case-Laws Service Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250834