https://www.taxtmi.com/caselaws?id=3947 The High Court affirmed that the services provided by the respondent as a commission agent did not qualify as "Clearing and Forwarding Agent Service." Additionally, the court held that penalties were not justified when the service tax was paid before the show cause notice, especially in the absence of any malicious intent. The court upheld the Tribunal's decision, finding no significant legal questions for consideration and thereby dismissing the appeal. en-us Wed, 20 Feb 2008 00:00:00 +0530 Fri, 04 Apr 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3947 The High Court affirmed that the services provided by the respondent as a commission agent did not qualify as "Clearing and Forwarding Agent Service." Additionally, the court held that penalties were not justified when the service tax was paid before the show cause notice, especially in the absence of any malicious intent. The court upheld the Tribunal's decision, finding no significant legal questions for consideration and thereby dismissing the appeal. Case-Laws Service Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3947