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2012 (10) TMI 911 - AT - Service TaxDemand of service tax – alleged that appellant has rendered the services of ‘clearing & forwarding agents’ - appellant submitted that they have provided only financial assistance in arranging supply of goods from Coal India Ltd. to their clients - They have not acted as the agents of the coal and in fact working as sub-agents of the agents of Coal India Ltd. - They have never physically dealt with principal goods - Held that:- Case were subsequently registered under the ‘business auxiliary service’ w.e.f. 1-9-2004, Revenue cannot contend that prior to said registration, they were providing clearing & forwarding agent services – in favor of assessee
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