https://www.taxtmi.com/caselaws?id=331564 Mere arranging of labour for loading or unloading, or movement of goods under the principal's directions, does not constitute clearing and forwarding service unless the service provider also performs the composite functions typically associated with that category, such as receiving goods, warehousing, maintaining stock and despatch records, arranging despatch, and preparing invoices on the principal's behalf. As the record did not show performance of these essential functions, the activity fell outside the taxable service category. The demand for service tax, interest and penalties was therefore unsustainable, and the impugned order was set aside. en-us Thu, 28 Jul 2016 00:00:00 +0530 Fri, 26 Aug 2016 15:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331564 Mere arranging of labour for loading or unloading, or movement of goods under the principal's directions, does not constitute clearing and forwarding service unless the service provider also performs the composite functions typically associated with that category, such as receiving goods, warehousing, maintaining stock and despatch records, arranging despatch, and preparing invoices on the principal's behalf. As the record did not show performance of these essential functions, the activity fell outside the taxable service category. The demand for service tax, interest and penalties was therefore unsustainable, and the impugned order was set aside. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331564