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2023 (11) TMI 613 - AT - Service TaxClassification of services - Clearing and Forwarding Agents Services or Custom House Agent service - Appellants are undertaking work of facilitating of shipping of goods through various Shipping Lines or Airlines - HELD THAT:- The appellants have been paying service tax on the charges recovered by them for undertaking work of custom clearances from their clients. The customs clearance work was being done by them through the some other person who are appropriately registered as custom house agent with the customs department - the activity undertaken by the appellant cannot be categorized under Clearing And Forwarding Agent Service since in the appellants own case this tribunals in GUDWIN LOGISTICS VERSUS COMMISSIONER OF CENTRAL EXCISE [2011 (12) TMI 262 - CESTAT, AHMEDABAD] has held that the activity under taken by the appellant do not fall under the category of Clearing And Forwarding Agent Service. Thus, the activity undertaken by the appellant do not fall under the category of clearing and forwarding service. The impugned Commissioner (Appeal)’s order is set aside as it has traveled beyond the charges elicited in the show cause notice and in the impugned Order-In-Original - appeal allowed.
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