https://www.taxtmi.com/highlights?id=71175 Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. - Demand set aside - AT en-us Sat, 29 Jul 2023 08:21:17 +0530 Sat, 29 Jul 2023 08:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71175 Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. - Demand set aside - AT Highlights Service Tax Sat, 29 Jul 2023 08:21:17 +0530 https://www.taxtmi.com/highlights?id=71175