https://www.taxtmi.com/caselaws?id=299 The Commissioner (Appeals) determined that the appellants' services did not qualify as Clearing & Forwarding Agency services as they were not directly or indirectly involved in such operations. Consequently, the demand for service tax was deemed unsustainable, and penalties were ruled inapplicable. The Revenue's appeal contending the Respondents' liability for service tax was dismissed as they were found not to be engaged in activities falling under the definition of Clearing & Forwarding Agency service. Therefore, the Respondents were not held liable for service tax under the Finance Act. en-us Tue, 05 Jul 2005 00:00:00 +0530 Fri, 28 Feb 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299 The Commissioner (Appeals) determined that the appellants' services did not qualify as Clearing & Forwarding Agency services as they were not directly or indirectly involved in such operations. Consequently, the demand for service tax was deemed unsustainable, and penalties were ruled inapplicable. The Revenue's appeal contending the Respondents' liability for service tax was dismissed as they were found not to be engaged in activities falling under the definition of Clearing & Forwarding Agency service. Therefore, the Respondents were not held liable for service tax under the Finance Act. Case-Laws Service Tax Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299