https://www.taxtmi.com/caselaws?id=433 The Tribunal held that services provided by a person engaged in either clearing or forwarding operations, or both, fall within the definition of "clearing and forwarding agent" under Section 65(23) of the Finance Act, 1994, thereby attracting service tax. It determined that it is unnecessary for both clearing and forwarding activities to be performed simultaneously for the service tax to apply. The Tribunal concluded that any service falling under the category of "C&F operations" is taxable, rejecting the appellant's argument that both activities must be conducted to incur tax liability. en-us Fri, 23 Jun 2006 00:00:00 +0530 Mon, 23 Oct 2023 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433 The Tribunal held that services provided by a person engaged in either clearing or forwarding operations, or both, fall within the definition of "clearing and forwarding agent" under Section 65(23) of the Finance Act, 1994, thereby attracting service tax. It determined that it is unnecessary for both clearing and forwarding activities to be performed simultaneously for the service tax to apply. The Tribunal concluded that any service falling under the category of "C&F operations" is taxable, rejecting the appellant's argument that both activities must be conducted to incur tax liability. Case-Laws Service Tax Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433