https://www.taxtmi.com/caselaws?id=260196 The appeal was allowed in favor of the appellant as the court found that the activities of a Delcredere Agent did not qualify as clearing and forwarding agency services under Section 65(25) of the Finance Act, 1994. The Revenue's argument lacked evidence linking the appellant's actions to traditional clearing and forwarding operations, leading to the dismissal of their contentions. The judgment emphasized the necessity of activities directly or indirectly related to clearing and forwarding operations for classification as such, highlighting the importance of evidence and connection to traditional operations in determining service classifications. en-us Mon, 06 Apr 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260196 The appeal was allowed in favor of the appellant as the court found that the activities of a Delcredere Agent did not qualify as clearing and forwarding agency services under Section 65(25) of the Finance Act, 1994. The Revenue's argument lacked evidence linking the appellant's actions to traditional clearing and forwarding operations, leading to the dismissal of their contentions. The judgment emphasized the necessity of activities directly or indirectly related to clearing and forwarding operations for classification as such, highlighting the importance of evidence and connection to traditional operations in determining service classifications. Case-Laws Service Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260196