Subsidiary Classified as Consignment Agent, Not Commission Agent, Due to Lack of Marketing Duties in Agreement.

Classification of services - business auxiliary services or not - The Subsidiary company is also undertaking the activity of clearing and forwarding agent. No clause of the agreement provides that subsidiary company also undertaking any marketing or promotion activity for the sale of the books exported by the appellant. In such a scenario, the subsidiary company who is the service provider had to be held as consignment agent rather than commission agent. - AT .....

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