Bending and Bundling services cannot be claimed under Clearing & Forwarding Services: Calcutta HC

Naresh Kumar & Co. Vs Commissioner (Calcutta High Court) Calcutta High Court held that Bending and Bundling services cannot be claimed under the heading Clearing and Forwarding Services. Accordingly, demand of service tax under tax bracket of Clearing and Forwarding services to that extent quashed. Facts- The present petition is preferred by the petitioner challenging order dated 29.05.2008 passed by Customs, Excise and Service Tax Appellate Tribunal. By the said judgment dated May 29, 2008, the Tribunal has partially upheld the order of the first authority that the appellant has provided ...