https://www.taxtmi.com/caselaws?id=272298 The Tribunal upheld the Commissioner (Appeals) decision to set aside the levy of Service Tax on "Clearing and Forwarding Agents" services alleged to have been rendered by the appellants. The Tribunal found that the activities of the respondents fell under Business Auxiliary Service, which was not taxable during the relevant period. Additionally, the demand was barred by limitation as the show cause notice was issued for periods prior to 2002. Consequently, the appeal by Revenue was dismissed, and the Cross Objection was also dismissed. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272298 The Tribunal upheld the Commissioner (Appeals) decision to set aside the levy of Service Tax on "Clearing and Forwarding Agents" services alleged to have been rendered by the appellants. The Tribunal found that the activities of the respondents fell under Business Auxiliary Service, which was not taxable during the relevant period. Additionally, the demand was barred by limitation as the show cause notice was issued for periods prior to 2002. Consequently, the appeal by Revenue was dismissed, and the Cross Objection was also dismissed. Case-Laws Service Tax Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272298