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2018 (1) TMI 493 - AT - Service TaxClassification of services - clearing and forwarding agency services - amounts received by the respondent as commission for negotiating the purchase and sale of particular items - Held that: - the issue now stands settled in their favor by the Larger Bench decision of the Tribunal in the case of Larsen & Toubro [2006 (6) TMI 3 - CESTAT NEW DELHI], where it was held that mere procuring or booking orders for the principal by an agent on payment of commission basis would not amount to providing services as "clearing and forwarding agent", within the meaning of the definition of that expression under Section 65(25) of the FA, 1994 - demand set aside - appeal dismissed - decided against Revenue.
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