https://www.taxtmi.com/caselaws?id=194133 The Tribunal held that the main activity undertaken by the appellant was the transportation of goods by road, with loading and unloading being ancillary to the transportation service. As the activities did not involve maintaining a warehouse for the principal company, they were not classified as 'Clearing and Forwarding Agent Services.' The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal regarding the liability to pay service tax. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 30 Aug 2017 10:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194133 The Tribunal held that the main activity undertaken by the appellant was the transportation of goods by road, with loading and unloading being ancillary to the transportation service. As the activities did not involve maintaining a warehouse for the principal company, they were not classified as 'Clearing and Forwarding Agent Services.' The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal regarding the liability to pay service tax. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194133