https://www.taxtmi.com/caselaws?id=190721 The court dismissed the appeal, holding that the respondents were not liable to pay service tax for providing clearing and forwarding agent services as contended by the Revenue. The court found that the respondents' activities did not align with the specific activities outlined in the Trade Notice defining a clearing and forwarding agent. As the Revenue failed to provide evidence supporting their claim that the respondents were engaged in such activities, the appeal was rejected, affirming the initial order in favor of the respondents. en-us Tue, 02 Apr 2013 00:00:00 +0530 Thu, 23 Feb 2017 18:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190721 The court dismissed the appeal, holding that the respondents were not liable to pay service tax for providing clearing and forwarding agent services as contended by the Revenue. The court found that the respondents' activities did not align with the specific activities outlined in the Trade Notice defining a clearing and forwarding agent. As the Revenue failed to provide evidence supporting their claim that the respondents were engaged in such activities, the appeal was rejected, affirming the initial order in favor of the respondents. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190721