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2018 (6) TMI 746 - AT - Service TaxClassification of Services - receipt of the goods dispatched by the principal from their factory, warehousing the same and arranging to dispatch the goods as per the directions of the principal, along with invoicing the same to the ultimate customers - Clearing and Forwarding Agent Service or not? - CBEC vide Circular dated 10/07/1997 - Held that:- The appellant has not acted as an agent of M/s Oswal. Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also loading of the same onto the truck, it cannot be said that the appellant has acted as agent of the principal–least of all as a C & F Agent of the principal - the appellant cannot be said to have acted as C & F Agent of M/s Oswal, as appearing from the agreements on record - demand do not sustain - appeal allowed - decided in favor of appellant.
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