https://www.taxtmi.com/caselaws?id=291 Service tax under the clearing and forwarding entry applies only where the agent performs the composite functions of clearing and forwarding in relation to the principal's goods. The appellant received goods after the manufacturer had already cleared them and only undertook further distribution, so the essential element of clearing was absent. On those facts, the activity did not fall within the taxable description in Section 65(105)(j) of the Finance Act, 1994. The demand was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Wed, 29 Jun 2005 00:00:00 +0530 Fri, 28 Feb 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291 Service tax under the clearing and forwarding entry applies only where the agent performs the composite functions of clearing and forwarding in relation to the principal's goods. The appellant received goods after the manufacturer had already cleared them and only undertook further distribution, so the essential element of clearing was absent. On those facts, the activity did not fall within the taxable description in Section 65(105)(j) of the Finance Act, 1994. The demand was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291