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2016 (1) TMI 736 - SUPREME COURT

2016 (1) TMI 736 - SUPREME COURT - 2015 (40) S.T.R. 210 (SC) - Classification of service - Broker v/s Commission agent - activities of the respondent assessee as ship brokers - Tribunal in [2012 (12) TMI 477 - CESTAT NEW DELHI] set aside the demand by observing that, From the nature of their activity it is clear that brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer and, therefore, they cannot be said to be commission agents & not covered by the def .....

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