https://www.taxtmi.com/caselaws?id=347501 The Tribunal upheld the Commissioner (Appeals)'s decision, confirming the Service Tax liability of Clearing and Forwarding Agents for services involving loading, unloading, transportation, and storage of cargo. The Tribunal found that the agents were engaged in both clearing and forwarding activities as per their contracts, obligating them to clear consignments, bear expenses, and maintain records. Despite being registered and paying partial Service Tax, the agents failed to fulfill their obligations for the entire amount received, leading to the dismissal of the appeal and upholding of penalties. en-us Thu, 05 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347501 The Tribunal upheld the Commissioner (Appeals)'s decision, confirming the Service Tax liability of Clearing and Forwarding Agents for services involving loading, unloading, transportation, and storage of cargo. The Tribunal found that the agents were engaged in both clearing and forwarding activities as per their contracts, obligating them to clear consignments, bear expenses, and maintain records. Despite being registered and paying partial Service Tax, the agents failed to fulfill their obligations for the entire amount received, leading to the dismissal of the appeal and upholding of penalties. Case-Laws Service Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347501