https://www.taxtmi.com/caselaws?id=393605 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on their activities as a Clearing and Forwarding Agent. The Tribunal found that the appellant's services did not meet the criteria of clearing and forwarding services as they were solely providing liaisoning services without physically handling goods. Citing legal precedents, the Tribunal emphasized strict interpretation of taxing provisions and concluded that the appellant was not liable to pay service tax. The appellant's appeal was allowed, and the Revenue's appeal was rejected, providing consequential benefits to the appellant. en-us Thu, 06 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 11:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393605 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on their activities as a Clearing and Forwarding Agent. The Tribunal found that the appellant's services did not meet the criteria of clearing and forwarding services as they were solely providing liaisoning services without physically handling goods. Citing legal precedents, the Tribunal emphasized strict interpretation of taxing provisions and concluded that the appellant was not liable to pay service tax. The appellant's appeal was allowed, and the Revenue's appeal was rejected, providing consequential benefits to the appellant. Case-Laws Service Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393605