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2009 (7) TMI 715 - HC - Service TaxRegistration requirements - refusal to grant registration - clearing and forwarding agent - storage facility - Held that: - , the expression 'clearing and forwarding agent' is apparently conjunctive and not disjunctive. Only clearing activities would not attract service tax in the category of service of clearing and forwarding agent. Similarly only forwarding activity would also not attract tax in the category of service of clearing and forwarding agent. The service provider would necessarily have to be engaged in providing clearing and forwarding services in order to be taxable in the category of clearing and forwarding agent. - there is no provision either in the Finance Act, 1994 or in the Service Tax Rules, 1994, whereunder an application for registration can be refused. - registration can only be granted in the category in respect of which the application for registration has been submitted. - Recovery and/or penal proceedings might be initiated against a person for non-payment of service tax, if the service provider is taxable under a different category.
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