https://www.taxtmi.com/caselaws?id=172369 The Commissioner allowed the appeal in favor of the appellants, determining that their services did not qualify as "Clearing and Forwarding Agent" operations but rather as "Business Support Service." The Commissioner highlighted the lack of physical handling of goods by the appellants, as required for clearing and forwarding activities, and referenced relevant legal provisions and circulars in support of this classification. The decision emphasized the inconsistency in Tribunal rulings on similar cases and set aside the lower authority's classification, ultimately ruling in favor of the appellants. en-us Mon, 30 Oct 2006 00:00:00 +0530 Thu, 20 Aug 2015 10:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172369 The Commissioner allowed the appeal in favor of the appellants, determining that their services did not qualify as "Clearing and Forwarding Agent" operations but rather as "Business Support Service." The Commissioner highlighted the lack of physical handling of goods by the appellants, as required for clearing and forwarding activities, and referenced relevant legal provisions and circulars in support of this classification. The decision emphasized the inconsistency in Tribunal rulings on similar cases and set aside the lower authority's classification, ultimately ruling in favor of the appellants. Case-Laws Service Tax Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172369