https://www.taxtmi.com/caselaws?id=263 The Tribunal ruled in favor of the appellant, a Co-operative of Starch and Sago manufacturers, in a service tax liability case. The appellant's services, facilitating sales of sago consignments brought by members, were deemed not to constitute "clearing and forwarding services." The Tribunal found no basis for such categorization, emphasizing the lack of physical handling or forwarding of consignments by the appellant. By considering the operational processes and absence of forwarding activities, the Tribunal overturned the tax demand, relieving the appellant from the disputed classification and setting aside the impugned order. en-us Tue, 26 Jul 2005 00:00:00 +0530 Sun, 08 May 2011 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263 The Tribunal ruled in favor of the appellant, a Co-operative of Starch and Sago manufacturers, in a service tax liability case. The appellant's services, facilitating sales of sago consignments brought by members, were deemed not to constitute "clearing and forwarding services." The Tribunal found no basis for such categorization, emphasizing the lack of physical handling or forwarding of consignments by the appellant. By considering the operational processes and absence of forwarding activities, the Tribunal overturned the tax demand, relieving the appellant from the disputed classification and setting aside the impugned order. Case-Laws Service Tax Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263