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2016 (12) TMI 596 - CESTAT ALLAHABADNature of activity - classification of services as BAS or C & F Services - Held that: - In view of the admitted facts that the appellant is not involved in clearing of the goods from the factories of their principal but only receives and stores such goods when delivered to them and thereafter forward the same by way of sale or otherwise as per direction of the principal. They do not provide any services of clearing. Accordingly, we hold that the services provided by the appellant are not classifiable under the classification of clearing and forwarding agent under Section 65(25) read with Section 65(105) of the Finance Act, 1994. Accordingly, we allow the appeal filed by the appellant-assessee - decided against Revenue.
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