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2009 (11) TMI 104 - HC - Service TaxC/F Agent service - Appellant appointed as consignment agent by principal as per agreement appellant authorized by principal to appoint stockists/dealers/distributors on its behalf - it is not a mere case of commission agent but, on the other hand it is the responsibility fixed on the assessee to carry out the activity of getting the goods stored by clearing it and then forwarding it to the stockists and dealers appellant is covered under C & F Agent Service - In certain circumstances there may be a situation where only commission agency work is carried out and in a situation as is existing in the present case the assessee may also indulge or carry on with not only with the work of commission agent but also with the clearing and forwarding as a Consignment Agent and thus both these activities might overlap and on account of such overlap it cannot be said that the assessee would fall only under the category of commission agent and claim to distance himself from coming within the ambit and purview of clearing and forwarding agent. Coverage under definition depends on nature and activity Word include mentioned in definition clause indicating legislative intention to give extended and enlarged meaning Appeal is allowed
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