Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 128 - AT - Service TaxSale of goods on behalf of the principal as an Agent - appellants have been covered under Sale of Goods Act for the purpose of levy of Sales Tax - activity involved selling the goods to the purchasers and they were not handing the goods - procuring orders for the principal by an agent on payment of commission basis was held to be not coming within the category of C & F Agent. - impugned activity not taxable under Clearing and Forwarding agent or as a consignment agent
|