https://www.taxtmi.com/caselaws?id=789448 Where the contract's substance was transportation of coal, with incidental loading, unloading, supervision and liaison work, the activity did not amount to clearing and forwarding agent service under Section 65(25) of the Finance Act, 1994. The service required clearing operations and forwarding of goods at the instance of the principal, which were absent here; the activity was therefore properly classifiable as Goods Transport Agency service. Consistently with the distinction applied in Coal Handlers Pvt. Ltd., service tax liability rested on the recipient rather than the appellant, and the demand raised against the appellant was unsustainable. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789448 Where the contract's substance was transportation of coal, with incidental loading, unloading, supervision and liaison work, the activity did not amount to clearing and forwarding agent service under Section 65(25) of the Finance Act, 1994. The service required clearing operations and forwarding of goods at the instance of the principal, which were absent here; the activity was therefore properly classifiable as Goods Transport Agency service. Consistently with the distinction applied in Coal Handlers Pvt. Ltd., service tax liability rested on the recipient rather than the appellant, and the demand raised against the appellant was unsustainable. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789448