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2011 (2) TMI 528 - CESTAT, NEW DELHIDemand - Clearing & Forwarding Agent - Show cause notices were issued to the appellants alleging that the appellants are performing duties of clearing & forwarding agent, hence, they are liable to pay service tax on the amount received as commission from their principals - appellants are supplying the goods at the instruction of their principals to the prospective buyers and all the control of their activities is managed by their principals - Board’s Circular No. 59/A/2003 dated 20-6-2003 - services of commission agents have been exempted from service tax w.e.f. 1st July, 2003 vide notification No. 13/2003-S.T., dated 20th June 2003 - A consignment agent’s job is to receive the goods from the principal and dispatch them on the directions of the principal, whereas a commission agent’s job is to cause sale/purchase “on behalf of another person - Held that: present exemption is available only to such commission agent who is not a consignment agent - Appeal is allowed
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