2007 (10) TMI 27 - AT - Service Tax

Service tax liability as recipient of Clearing & Forwarding agent service Booking of orders by the broker on behalf of the appellant cannot be covered under C & F Agent s service Impugned order is set aside Appeal is allowed

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the appellants were charged with service tax liability for C & F services. The broker's service was only for procuring orders, not clearing and forwarding. The Tribunal found that booking orders cannot be considered C & F agent's services, citing relevant decisions, and set aside the impugned order, allowing the appeal.