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of <h1>Appellate Tribunal rules commission agent not liable for service tax</h1> 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 ... Appellant’s submission is that in view of decision of this Tribunal in Larsen & Toubro Ltd. vs. CCE, Chennai, mere commission agent is not liable to pay service tax, as it is not rendering clearing and forwarding service, is acceptable - no material on record which indicates that the activity of clearing and forwarding of goods is undertaken by the appellant – demand not susatainable 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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