https://www.taxtmi.com/caselaws?id=35219 The Tribunal held that the appellants' activities as a Consignment Agent did not amount to Clearing and Forwarding services, as they did not directly undertake clearing activities from the manufacturer's premises. Relying on a previous Tribunal decision upheld by the High Court, it was determined that the appellants were not liable to pay service tax under the category of Clearing and Forwarding Agent. The Tribunal set aside the order rejecting the refund claim, allowing the appeal with consequential relief. en-us Wed, 13 May 2009 00:00:00 +0530 Thu, 06 May 2010 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35219 The Tribunal held that the appellants' activities as a Consignment Agent did not amount to Clearing and Forwarding services, as they did not directly undertake clearing activities from the manufacturer's premises. Relying on a previous Tribunal decision upheld by the High Court, it was determined that the appellants were not liable to pay service tax under the category of Clearing and Forwarding Agent. The Tribunal set aside the order rejecting the refund claim, allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35219