Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 236 - CESTAT, CHENNAIClearing and Forwarding Agents – from the agreement made by appellants with their principles it is clear that assessee was only a “commission agent” and not “C/F Agent” – services of commission agent were brought under tax net only w.e.f. 1/7/2003, which shows that Parliament has treated Commission agent separately from C/F Agent - in the light of the Larger Bench decision in Larsen & Toubro Ltd. case, respondents can only be held to be Commission Agents – therefore demand was rightly set aside
|