2011 (10) TMI 160 - AT - Service Tax

Clearing & Forwarding Agent Service -Payment of Conveyance charges, electricity, telephone bills and office rent but the applicant, was not charging any go-down rent and not providing any go-down facility to their principals-such activities will not be covered under Service of Clearing & Forwarding Agent.

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of alleged clearing and forwarding services provided by the applicant, ruled in favor of the applicant. The Tribunal found that the activity was not covered under clearing and forwarding agent service. As a result, the requirement of pre-deposit of service tax, interest, and penalty was waived during the appeal process.