https://www.taxtmi.com/caselaws?id=443148 The Tribunal held that when a clearing and forwarding agent provides both clearing and forwarding services, even under separate contracts, it constitutes a single synchronized service. The respondent was found liable for tax under Section 65(25) of the Finance Act as the same agent performed both services. The Tribunal set aside the Commissioner (Appeals) order, allowing the department's appeal and rejecting the argument that transportation charges should be excluded from the taxable value. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 18 Sep 2023 09:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443148 The Tribunal held that when a clearing and forwarding agent provides both clearing and forwarding services, even under separate contracts, it constitutes a single synchronized service. The respondent was found liable for tax under Section 65(25) of the Finance Act as the same agent performed both services. The Tribunal set aside the Commissioner (Appeals) order, allowing the department's appeal and rejecting the argument that transportation charges should be excluded from the taxable value. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443148