Commission Agent Not Liable for Service Tax as C&F Agent

The Appellate Tribunal CESTAT, Ahmedabad held that a commission agent is not liable to pay service tax as a "Clearing and Forwarding Agent." The ruling was based on the finding that booking orders for the principal on a commission basis do not fall under taxable C&F Agent services. The revenue's appeal was dismissed.

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The Appellate Tribunal CESTAT, Ahmedabad ruled that a commission agent is not liable to pay service tax under the category of "Clearing and Forwarding Agents." The decision was based on a larger bench ruling that mere booking orders for the principal by an agent on a commission basis are not taxable under C&F Agent services. The revenue's appeal was rejected.

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