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2017 (12) TMI 723 - AT - Service TaxInterpretation of statute - clearing and forwarding services - scope of service - case of appellant is that the activity of clearing and forwarding consisting of two activities i.e. clearing and forwarding when carried out cumulatively and simultaneously, that only is taxable - Held that: - It is inconceivable how an activity not being covered by the fold of law shall be taxable beyond its mandate - When law prescribed certain activity shall only be taxable on occurrence of taxable event, without any evidence to that effect, there is no presumption in taxation. The term clearing and forwarding would cover only those activities which pertain to clearing of the goods and forwarding thereof to a destination, under the directions of the principal. Beyond this, no other activities shall be taxable under the above said taxing entry. Appeal allowed - decided in favor of appellant.
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