Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]

Export of Educational Books - Export - Educational Books - clearing and forwarding agent service - BAS - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the export of educational books and classified the service under the category of ‘clearing and Forwarding agent services’.  Enbee Education Centre Pvt Limited, the appellant assessee was engaged in the business of providing services of ‘Commercial…

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