https://www.taxtmi.com/caselaws?id=151 The Tribunal upheld that the appellants' services qualified as Clearing and Forwarding Agents based on the broad definition provided in the statute and previous tribunal judgments. The alternative argument for classification under Business Auxiliary Service was dismissed due to the nature of services provided not aligning with the specified criteria. The appeal was rejected based on these findings. en-us Mon, 24 May 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151 The Tribunal upheld that the appellants' services qualified as Clearing and Forwarding Agents based on the broad definition provided in the statute and previous tribunal judgments. The alternative argument for classification under Business Auxiliary Service was dismissed due to the nature of services provided not aligning with the specified criteria. The appeal was rejected based on these findings. Case-Laws Service Tax Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151