https://www.taxtmi.com/caselaws?id=259375 The SC held that the appellant's services did not qualify as clearing and forwarding agent services under Section 65(25) of the Finance Act, 1994, and thus were not liable for service tax. The appellant merely supervised and liaised with coal companies and railways to ensure scheduled loading for the principal company, without taking custody of goods, arranging transportation, or undertaking loading operations. Since coal movement occurred under direct sale contracts between coal companies and the principal, with predetermined destinations and no legal detention requiring clearance, the appellant's role did not constitute C&F agent services. The appeals were allowed and service tax demands were quashed. en-us Tue, 05 May 2015 00:00:00 +0530 Tue, 25 Feb 2025 14:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259375 The SC held that the appellant's services did not qualify as clearing and forwarding agent services under Section 65(25) of the Finance Act, 1994, and thus were not liable for service tax. The appellant merely supervised and liaised with coal companies and railways to ensure scheduled loading for the principal company, without taking custody of goods, arranging transportation, or undertaking loading operations. Since coal movement occurred under direct sale contracts between coal companies and the principal, with predetermined destinations and no legal detention requiring clearance, the appellant's role did not constitute C&F agent services. The appeals were allowed and service tax demands were quashed. Case-Laws Service Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259375