https://www.taxtmi.com/caselaws?id=190654 The Tribunal ruled in favor of the appellant, M/s. Larsen & Toubro Ltd., in a dispute over the classification of their services for service tax purposes. The appellant, appointed as a marketing agent by another company, argued that their activities did not constitute "clearing and forwarding agency services" but rather Business Auxiliary Service. The Tribunal found that the appellant's role was limited to marketing and sales promotion, not handling goods directly, and overturned the lower authority's decision. The appeal was allowed, setting aside the demand for service tax. en-us Tue, 21 May 2013 00:00:00 +0530 Tue, 21 Feb 2017 16:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190654 The Tribunal ruled in favor of the appellant, M/s. Larsen & Toubro Ltd., in a dispute over the classification of their services for service tax purposes. The appellant, appointed as a marketing agent by another company, argued that their activities did not constitute "clearing and forwarding agency services" but rather Business Auxiliary Service. The Tribunal found that the appellant's role was limited to marketing and sales promotion, not handling goods directly, and overturned the lower authority's decision. The appeal was allowed, setting aside the demand for service tax. Case-Laws Service Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190654