2007 (11) TMI 273 - AT - Service Tax

Tribunal remanded the matter to decide the issue of classification of the service - present appeal relates to the question whether the Appellants should have been registered for providing service under C/F Agent service or under Business Auxiliary Service - once the issue for classification of service is decided by the Appropriate Authority the Registration Certificate if necessary can be suitably amended. Hence there is no merit in this separate appeal

Summary

The Appellate Tribunal CESTAT KOLKATA heard the appeal regarding the classification of services as Clearing and Forwarding Agent service or Business Auxiliary Service. The issue was remanded for decision by the Lower Appellate Authority. The Tribunal concluded that once the classification is decided, the Registration Certificate can be amended accordingly. The separate appeal was disposed of with this direction.