TMI Blog2008 (5) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... per: P.K. Das, Member (J)]. - The applicant filed this application for waiver of pre-deposit of tax of Rs. 6,59,788/- and penalties. Ld. Counsel submits that the applicants are providing Clearing and Forwarding Agency services and paying service tax on the service charges received from their principal. He further submits that the tax was demanded on the amount received by them for handling of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal held that isolated activity of freight forwarding is also covered under C&F Operations and is taxable. So, it appears the amount received by the applicant for handling the goods is taxable, in any event, the contention of the id. Counsel is that the demand of tax is barred by limitation would be looked into at the time of appeal hearing. It is seen that there is a conflicting decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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