2006 (8) TMI 31 - AT - Service Tax

Service Tax Clearing and Forwarding agents Services being provided by appellant mere procuring and booking orders for principal by an agent on payment of commission not amounts to providing service as clearing and forwarding agent

Summary

The appellate tribunal in New Delhi considered two cases together where service tax demand on appellants as Clearing and Forwarding Agents was confirmed. The tribunal ruled that procuring orders on commission basis does not make one a Clearing and Forwarding Agent, overturning a previous decision. The impugned orders were set aside, and appeals were allowed.