https://www.taxtmi.com/caselaws?id=34555 The Appellate Tribunal CESTAT, CHENNAI determined that the services provided by the assessees should be categorized as "Storage and Warehousing service" rather than "Clearing & Forwarding Agent service" as contended by the Revenue. The Tribunal considered the agreement between the assessees and Madras Fertilizers Ltd., noting that the assessees received products already cleared by the manufacturer and did not undertake clearance activities themselves. Citing a decision by the Hon'ble Punjab & Haryana High Court, the Tribunal upheld the impugned order and dismissed the appeal, deeming the cross objection as only a reply to the Revenue's appeal. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 06 May 2010 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34555 The Appellate Tribunal CESTAT, CHENNAI determined that the services provided by the assessees should be categorized as "Storage and Warehousing service" rather than "Clearing & Forwarding Agent service" as contended by the Revenue. The Tribunal considered the agreement between the assessees and Madras Fertilizers Ltd., noting that the assessees received products already cleared by the manufacturer and did not undertake clearance activities themselves. Citing a decision by the Hon'ble Punjab & Haryana High Court, the Tribunal upheld the impugned order and dismissed the appeal, deeming the cross objection as only a reply to the Revenue's appeal. Case-Laws Service Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34555