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2018 (9) TMI 38 - CESTAT ALLAHABADClassification of services - appellants engaged foreign agents in foreign countries for getting the meat exported from India to be cleared in foreign countries and delivering such goods to the consignees - Whether the Service classified under Business Auxiliary Service or Clearing and Forwarding Agent Service? - Held that:- There is no responsibility cast on the foreign agent for promoting the sale of goods produced by the appellant - there is no activity mentioned in the agreement to fit into one of entries at Sl. No. (i) to (vi) of the definition under Section 65 (19) of the Finance Act, 1994. The services rendered by foreign agents to the appellant are correctly classifiable as clearing and forwarding agent service - appeal allowed - decided in favor of appellant.
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