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2010 (8) TMI 81 - HC - Service TaxClearing and Forwarding Agent's Services - the appellant was appointed by the principal as agent for selling of goods of the principal. Goods were supplied by the principal at the premises of the appellant, which were sold by the appellant at the price fixed by the principal, by issuing invoices and at their own will. Payment was thereafter collected by the appellant and remitted to the principal. In the event of delay in remitting payment, interest was to be born by the appellant and for all these activities fixed commission was received by the appellant from the principal. - Held that: - The services provided by the consignment agent are different than those provided by the commission agent. A Clearing and Forwarding Agent's job is to receive the goods from the principal and dispatch them on the directions of the principal, whereas a commission agent's job is to cause sale and purchase on behalf of another person. - in favor of revenue
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