Appellate Tribunal rules commission agent not liable for service tax

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a commission agent, stating they are not liable to pay service tax as they do not provide clearing and forwarding services. The decision was influenced by a previous case involving Larsen & Toubro Ltd. The appeal was allowed, granting consequential relief to the appellant.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a commission agent, stating that they are not liable to pay service tax as they do not perform clearing and forwarding services. The decision was based on a previous case involving Larsen & Toubro Ltd. The appeal was allowed with consequential relief to the appellant.

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