2008 (9) TMI 178 - AT - Service Tax

Appellants have worked as a commission agent receiving commission from manufacturers for procuring orders. They do not receive goods or hand over goods or provide warehousing facilities. They also do not receive dispatch orders or arrange for dispatch of goods. They are also not concerned with preparation of invoices on behalf of the principal and receipt of the value for the goods - appellants cannot be held as C & F Agent - service tax on commission agent was introduced only w.e.f. 10-9-2004

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating that they should not be considered a C & F Agent and charged service tax for the periods 2000-01 and 2001-02. The decision was based on the fact that the service tax on commission agents was introduced only from 10-9-2004, and the impugned period in this case was prior to that date. The appeal was allowed and the impugned order was set aside.