2007 (1) TMI 48 - AT - Service Tax

Demand(Service tax) Alleged that appellant liable to pay service tax under C & F Agent Services Held that appellant activity are not of C&F Agent and accordingly not liable to pay service tax

Summary

The appellate tribunal in Mumbai held the appellant liable to pay service tax as a clearing and forwarding agent for the period 2000-2001 & 2002-2003. However, it was found that the appellant's activities did not qualify as clearing and forwarding agent services based on a previous decision, so the impugned order was set aside, and the appeal was allowed.