https://www.taxtmi.com/caselaws?id=752619 The CESTAT Ahmedabad allowed the appeal regarding service tax on clearing and forwarding agent services. The tribunal held that the appellant operated on a principal-to-principal basis with carriers, not as an agent, thus falling under the exclusion clause of Rule 2(f) of Place of Provision (POP) Rules. For outbound shipments, the place of provision of service was determined to be outside India as per Rule 10 of POP Rules, making the freight margin recovered from customers exempt from service tax. The impugned order-in-appeal was set aside as without merit. en-us Tue, 14 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752619 The CESTAT Ahmedabad allowed the appeal regarding service tax on clearing and forwarding agent services. The tribunal held that the appellant operated on a principal-to-principal basis with carriers, not as an agent, thus falling under the exclusion clause of Rule 2(f) of Place of Provision (POP) Rules. For outbound shipments, the place of provision of service was determined to be outside India as per Rule 10 of POP Rules, making the freight margin recovered from customers exempt from service tax. The impugned order-in-appeal was set aside as without merit. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752619