https://www.taxtmi.com/caselaws?id=341586 The Tribunal held that the services provided by the Customs House Agent (CHA) were classified as CHA services and not Clearing and Forwarding Agency services for service tax liability. Despite the nomenclature, the nature of services aligned more with CHA services as the CHA was registered as such with the Customs Department. The appellant was deemed not liable to pay service tax as it had already been paid to the CHA, who remitted it to the Government. The Tribunal allowed the appeal, emphasizing the actual services provided in determining tax liability. en-us Wed, 05 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 07:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341586 The Tribunal held that the services provided by the Customs House Agent (CHA) were classified as CHA services and not Clearing and Forwarding Agency services for service tax liability. Despite the nomenclature, the nature of services aligned more with CHA services as the CHA was registered as such with the Customs Department. The appellant was deemed not liable to pay service tax as it had already been paid to the CHA, who remitted it to the Government. The Tribunal allowed the appeal, emphasizing the actual services provided in determining tax liability. Case-Laws Service Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341586