https://www.taxtmi.com/caselaws?id=367097 The High Court held that the appellant's services did not fall under the category of "Clearing and Forwarding Agent" for service tax liability as they were primarily related to handling and forwarding, not clearing. The Court referenced relevant case law to support this interpretation. Additionally, the Court noted the Tribunal's failure to address the limitation issue raised by the appellant. Consequently, the High Court allowed the appeal, ruling in favor of the assessee and setting aside the Tribunal's order, deeming the service tax demand unsustainable. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 19 Feb 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367097 The High Court held that the appellant's services did not fall under the category of "Clearing and Forwarding Agent" for service tax liability as they were primarily related to handling and forwarding, not clearing. The Court referenced relevant case law to support this interpretation. Additionally, the Court noted the Tribunal's failure to address the limitation issue raised by the appellant. Consequently, the High Court allowed the appeal, ruling in favor of the assessee and setting aside the Tribunal's order, deeming the service tax demand unsustainable. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367097