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2011 (8) TMI 778 - AT - Service TaxDemand - Clearing and Forwarding - No other fact to show that the Respondent was doing any activity either in relation to clearing or forwarding has been brought on record - Circular No. 37B No. 2/1/2002-S.T., dated 24-4-2002 - Tribunal in Larsen and Toubro Ltd. v. C.C.E. -( 2006 -TMI - 460 - Appellate Tribunal, New Delhi) wherein it was held that Risk cover is in relation to risk during clearing, forwarding and transport, it is a separate activity from clearing and forwarding - Decided in favor of the assessee
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