https://www.taxtmi.com/caselaws?id=357686 The Tribunal allowed the appeal, setting aside the Service Tax demand on cold storage charges in the context of C&F services. It clarified that providing only forwarding services without clearing services does not constitute taxable C&F services, as per relevant case law. The judgment emphasized that to be considered a C&F agent, one must offer both clearing and forwarding services simultaneously, as established by the Punjab & Haryana High Court judgment upheld by the Supreme Court. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357686 The Tribunal allowed the appeal, setting aside the Service Tax demand on cold storage charges in the context of C&F services. It clarified that providing only forwarding services without clearing services does not constitute taxable C&F services, as per relevant case law. The judgment emphasized that to be considered a C&F agent, one must offer both clearing and forwarding services simultaneously, as established by the Punjab & Haryana High Court judgment upheld by the Supreme Court. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357686