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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Nature of activity - Clearing and forwarding agents - appellant ...


Clearing Agent Allowed to Sell Goods in Small Lots, Not Just Acting for Principal.

October 7, 2014

Case Laws     Service Tax     AT

Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the present case is indicative of the fact that he is not working as clearing and forwarding agent of the principal. - AT

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