https://www.taxtmi.com/caselaws?id=190721 Storage of goods in tanks was examined against the statutory scope of clearing and forwarding agent service, which covers persons engaged in clearing and forwarding operations such as receipt, warehousing, dispatch, stock control, and invoicing. On the facts recorded, no evidence showed that those functions were performed; the activity was limited to storage and warehousing of products. Accordingly, the service could not be classified as clearing and forwarding agent service on the proved record, and the resulting tax demand was unsustainable. 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 Storage of goods in tanks was examined against the statutory scope of clearing and forwarding agent service, which covers persons engaged in clearing and forwarding operations such as receipt, warehousing, dispatch, stock control, and invoicing. On the facts recorded, no evidence showed that those functions were performed; the activity was limited to storage and warehousing of products. Accordingly, the service could not be classified as clearing and forwarding agent service on the proved record, and the resulting tax demand was unsustainable. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190721