https://www.taxtmi.com/caselaws?id=33060 The judgment set aside the tax demand on Abirami for C&F services provided to TAC & TPL, ruling that the service tax liability only arises when goods are received and forwarded based on principal's instructions. The Circular of the CBEC and a Tribunal decision supported this interpretation, clarifying that direct transport to buyers does not attract service tax. The case was remanded for redetermination of tax liability with specific directions, ensuring procedural fairness and compliance with legal principles. en-us Tue, 30 Dec 2008 00:00:00 +0530 Mon, 15 Jun 2009 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33060 The judgment set aside the tax demand on Abirami for C&F services provided to TAC & TPL, ruling that the service tax liability only arises when goods are received and forwarded based on principal's instructions. The Circular of the CBEC and a Tribunal decision supported this interpretation, clarifying that direct transport to buyers does not attract service tax. The case was remanded for redetermination of tax liability with specific directions, ensuring procedural fairness and compliance with legal principles. Case-Laws Service Tax Tue, 30 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33060