https://www.taxtmi.com/caselaws?id=376166 The tribunal ruled in favor of the appellant, setting aside the lower authorities' orders and allowing the appeal. The categorization of the appellant's receipts under 'Clearing & Forwarding Agent Services' was deemed incorrect as the appellant did not provide such services. The appellant received discounts from shipping agents for business generated, not specific services rendered. With the support of a Chartered Accountant certificate, it was clarified that the amounts received were for the business given to the shipping agents, leading to the appeal's success. en-us Thu, 07 Feb 2019 00:00:00 +0530 Wed, 19 Jun 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376166 The tribunal ruled in favor of the appellant, setting aside the lower authorities' orders and allowing the appeal. The categorization of the appellant's receipts under 'Clearing & Forwarding Agent Services' was deemed incorrect as the appellant did not provide such services. The appellant received discounts from shipping agents for business generated, not specific services rendered. With the support of a Chartered Accountant certificate, it was clarified that the amounts received were for the business given to the shipping agents, leading to the appeal's success. Case-Laws Service Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376166