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2017 (1) TMI 39 - AT - Service TaxClassification of services - main function of the appellant under the agreement was to receive the goods on the strength of invoice on stock transfer basis and sell the goods on negotiated price to various customers - whether the service would fall under the head commission agent services or under the head Clearing and Forwarding Agent services? - appellant is providing services of receiving/dispatching of goods etc. on the direction of its principal and not for the principal. Held that: - the appellant is neither clearing the goods for M/s.B.A.L. nor dispatching the goods at the directions of M/s. B.A.L. The appellant itself identifies and is selling the goods to its buyers as per the terms of agreement between M/s.B.A.L. and the appellant. Thus, the appellant is effectively causing sale of goods on behalf of M/s.B.A.L. and not clearing and forwarding the goods - in an identical set of facts, this Tribunal in the case of D.R. Polymers [2013 (6) TMI 262 - CESTAT NEW DELHI] has held that no liability to pay service tax as C & F agent arises, when the service provider is free to sell the goods to the buyers arranged by him - appellant cannot be considered as C & F agent. Appeal allowed - decided in favor of appellant.
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