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2009 (11) TMI 157 - AT - Service TaxClearing and forwarding agent- The assessee was engaged in providing services to the customers in port area in respect of getting the goods fumigated, loading and unloading, stuffing goods in containers, facilitating clearance of imported cargo and also arranging ocean transports. The department took a stand that in the absence of having a licence, the assessee could not be treated as a CHA and the service fall in the category of ‘clearing and forwarding agent’s service’. In the light of the various decision held that- set aside the order and remand the matter to the commissioner for fresh decision.
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