https://www.taxtmi.com/caselaws?id=333941 A truck diversion agent's limited role in reporting truck arrivals and diverting goods for onward movement at the principal's written instructions was held not to fall within clearing and forwarding agent service. The activity lacked the core functions identified in CBEC Circular No. 543/7/97 TRU, such as receipt of goods, warehousing, dispatch arrangement, stock maintenance, and invoicing. As the show cause notice and adjudication order did not establish how the respondent's work satisfied the statutory description, the classification failed and the Revenue's challenge was rejected. en-us Thu, 22 Sep 2016 00:00:00 +0530 Tue, 29 Aug 2017 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333941 A truck diversion agent's limited role in reporting truck arrivals and diverting goods for onward movement at the principal's written instructions was held not to fall within clearing and forwarding agent service. The activity lacked the core functions identified in CBEC Circular No. 543/7/97 TRU, such as receipt of goods, warehousing, dispatch arrangement, stock maintenance, and invoicing. As the show cause notice and adjudication order did not establish how the respondent's work satisfied the statutory description, the classification failed and the Revenue's challenge was rejected. Case-Laws Service Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333941