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2013 (8) TMI 566 - AT - Service TaxClearing and forwarding services Section 65(105)(j) – appellant was rendering assistance in the marketing of goods produced and also ensuring that the goods are sold at the terms and discounts as specified by the manufacturer company – Held that:- The appellant does not fall within the taxable service category of Clearing & Forwarding Agency Services - he did not deal with the goods at all as is expected in the case of Clearing & Forwarding Agent - he has to procure the orders from the stockists and forward the same - For the services rendered appellant charged commission - Thus, from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods as decided in M/s Prabhat Zarda Factory (India) Ltd. Vs. CCE (2002 (2) TMI 4 - CEGAT, KOLKATA) – order to be set aside - appeal decided in the favour of the assessee.
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