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2017 (10) TMI 847 - AT - Service TaxClassification of services - Clearing and Forwarding Agency Service - case of appellant is that they were only rendering commission sales agent services and were not indulging in any clearing and forwarding services - Held that: - It is specifically stated in the agreement that the principal has appointed the appellant for the purpose of effecting consignment / commission sales to their goods. It is not stated in the agreement that the appellant has to undertake clearance of the goods from the principal. This makes it clear that the appellant does not fall within the category of clearing and forwarding agent service - appeal allowed - decided in favor of appellant.
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