https://www.taxtmi.com/caselaws?id=786094 Assessment of service tax on clearing and forwarding services turned on limitation and classification. The High Court found subsections 1A and 3 of Section 73 inapplicable because past dues were paid before showcause and related to periods predating May 2004, so the fiveyear limitation governs and the tax liability for clearing and forwarding services is upheld. Taxation of bending, bundling and stock verification as clearing and forwarding is quashed, with liberty to tax correctly. The penalty was reduced due to voluntary registration and revenue delay, but a penalty remains for deliberate omission; matter remanded for evidence and fresh demand with 10% simple interest directed. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786094 Assessment of service tax on clearing and forwarding services turned on limitation and classification. The High Court found subsections 1A and 3 of Section 73 inapplicable because past dues were paid before showcause and related to periods predating May 2004, so the fiveyear limitation governs and the tax liability for clearing and forwarding services is upheld. Taxation of bending, bundling and stock verification as clearing and forwarding is quashed, with liberty to tax correctly. The penalty was reduced due to voluntary registration and revenue delay, but a penalty remains for deliberate omission; matter remanded for evidence and fresh demand with 10% simple interest directed. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786094