https://www.taxtmi.com/highlights?id=66505 Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the appellant was not physically handling the goods on behalf of its client - though the Tribunal had earlier concluded that the appellant was liable to pay the service tax as that of a clearing and forwarding agent nothing precluded the Tribunal from revisiting the issue afresh while passing the impugned Final Order - HC en-us Sat, 12 Nov 2022 11:11:17 +0530 Sat, 12 Nov 2022 11:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66505 Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the appellant was not physically handling the goods on behalf of its client - though the Tribunal had earlier concluded that the appellant was liable to pay the service tax as that of a clearing and forwarding agent nothing precluded the Tribunal from revisiting the issue afresh while passing the impugned Final Order - HC Highlights Service Tax Sat, 12 Nov 2022 11:11:17 +0530 https://www.taxtmi.com/highlights?id=66505