https://www.taxtmi.com/caselaws?id=461543 The CESTAT Mumbai-AT allowed the appeal regarding classification of services provided by a clearing and forwarding agent. The tribunal held that the appellant's services did not qualify as "clearing and forwarding agent services" as they involved handling export/import cargo for a vessel owner/NVOCC with clients outside India, lacking the typical C&F agent characteristics of receiving goods from manufacturers and acting as their agent. The services were properly classified under Business Auxiliary Services (BAS) and Business Support Services (BSS), for which service tax of Rs.3,45,06,438 had already been paid. The Commissioner of Service Tax, Mumbai-VII lacked jurisdiction over branches outside Mumbai, and the extended period of limitation was improperly invoked without evidence of fraud or suppression. Penalties were also set aside. en-us Mon, 10 Jun 2024 00:00:00 +0530 Sat, 12 Apr 2025 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461543 The CESTAT Mumbai-AT allowed the appeal regarding classification of services provided by a clearing and forwarding agent. The tribunal held that the appellant's services did not qualify as "clearing and forwarding agent services" as they involved handling export/import cargo for a vessel owner/NVOCC with clients outside India, lacking the typical C&F agent characteristics of receiving goods from manufacturers and acting as their agent. The services were properly classified under Business Auxiliary Services (BAS) and Business Support Services (BSS), for which service tax of Rs.3,45,06,438 had already been paid. The Commissioner of Service Tax, Mumbai-VII lacked jurisdiction over branches outside Mumbai, and the extended period of limitation was improperly invoked without evidence of fraud or suppression. Penalties were also set aside. Case-Laws Service Tax Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461543