2002 (8) TMI 4 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, stating that their activity of allowing GSFC-ILC to use their Jetty and providing storage facilities did not make them liable for service tax as Clearing and Forwarding Agents. The Tribunal referenced a Board's Circular which clarified that providing storage facilities for liquid cargo does not classify as clearing and forwarding services. The appellants were not required to register as Clearing and Forwarding Agents for service tax during the relevant period. The impugned order was set aside, and the appeal was allowed.