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2009 (10) TMI 6 - AT - Service TaxClearing and Forwarding Service - activity of the assessees consists of receipt of goods from their principals, storage of the same in their premises, despatch of the same to clients on their sale invoices, maintenance of records for receipts, sales, preparation of periodical statements about stock position, collection of amount from the clients on behalf of their principals and remittance of the amount collected from the clients and undertaking of payment of taxes and rental charges of godown etc. on behalf of the principals – held that – the activity can not be held to be a clearing and forwarding services so as to be liable to service tax under this category – demand and penalty set aside.
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