https://www.taxtmi.com/caselaws?id=751857 CESTAT Allahabad set aside service tax demand against clearing and forwarding agent. The tribunal held that services under separate handling agent and transport agreements should be classified independently, not merged as single C&F service. Freight reimbursement under transport agreement qualified as GTA service with tax liability under reverse charge mechanism on recipient, not service provider. Following precedents, tribunal ruled individual activities must be examined separately for proper classification rather than clubbing under cargo handling service. Matter remanded to adjudicating authority for fresh consideration based on individual service definitions. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 15 Apr 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751857 CESTAT Allahabad set aside service tax demand against clearing and forwarding agent. The tribunal held that services under separate handling agent and transport agreements should be classified independently, not merged as single C&F service. Freight reimbursement under transport agreement qualified as GTA service with tax liability under reverse charge mechanism on recipient, not service provider. Following precedents, tribunal ruled individual activities must be examined separately for proper classification rather than clubbing under cargo handling service. Matter remanded to adjudicating authority for fresh consideration based on individual service definitions. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751857