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2016 (1) TMI 851 - AT - Service TaxClassification - Activity of arrangement for dispatch and transportation of goods to various destinations as per the directions of the service recipient - clearing and forwarding agent service - bona fide belief - Extended period of limitation - Held that:- as per the activities performed by the appellant, it is squarely covered within the definition of clearing and forwarding agent and it provided service to a client in relation to clearing and forwarding operations. Extended period of limitation - Bona fides belief is not a hallucinatory belief; it is a genuine belief of a reasonable person operating in an appropriate environment. When the terms of the agreement were so clear, any reasonable person operating in an appropriate environment would have no basis to entertain a belief that the service rendered by it in terms of the agreement cited above by any stretch of imagination would not be covered under the scope of clearing and forwarding agent service. Therefore the extended period has been rightly invoked. - Demand confirmed - Decided against the assessee.
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