https://www.taxtmi.com/caselaws?id=430138 The High Court held that the appellant was not liable to pay service tax as a clearing and forwarding agent since they did not physically handle goods. The Court supported this decision by referencing the appellant's activities and the absence of physical handling of goods. The Court also clarified its jurisdiction under the relevant Act and allowed the appeals in favor of the appellant, closing the connected Miscellaneous Petition. en-us Tue, 01 Nov 2022 00:00:00 +0530 Mon, 31 Jul 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430138 The High Court held that the appellant was not liable to pay service tax as a clearing and forwarding agent since they did not physically handle goods. The Court supported this decision by referencing the appellant's activities and the absence of physical handling of goods. The Court also clarified its jurisdiction under the relevant Act and allowed the appeals in favor of the appellant, closing the connected Miscellaneous Petition. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430138