https://www.taxtmi.com/caselaws?id=32362 The appeal filed by M/s. Deccan Organics seeking a refund of service tax paid as 'Clearing and Forwarding Agents' was dismissed. The Commissioner (Appeals) upheld the rejection, stating the services were correctly assessed under that category. Despite the appellants' argument of functioning as commission agents exempt under Business Auxiliary Service, the Judicial Member found insufficient grounds for reclassification. The appeal was denied due to lack of evidence supporting reclassification, with continuous assessment under 'Clearing and Forwarding Agents' category before and after the disputed period. The claim for refund of Rs. 1,88,443 was denied. en-us Fri, 03 Oct 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32362 The appeal filed by M/s. Deccan Organics seeking a refund of service tax paid as 'Clearing and Forwarding Agents' was dismissed. The Commissioner (Appeals) upheld the rejection, stating the services were correctly assessed under that category. Despite the appellants' argument of functioning as commission agents exempt under Business Auxiliary Service, the Judicial Member found insufficient grounds for reclassification. The appeal was denied due to lack of evidence supporting reclassification, with continuous assessment under 'Clearing and Forwarding Agents' category before and after the disputed period. The claim for refund of Rs. 1,88,443 was denied. Case-Laws Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32362