Service tax applicability to clearing and forwarding agents clarified; ICDs/CFS not treated as C&F agents absent contract and principal relationship. Clarifies that service tax applies to services of a C&F agent where there is a contract and a principal agent relationship; ICDs/CFSs, lacking agreements with importers/exporters and operating under government authority rather than as authorised representatives of a named principal, are ordinarily not C&F agents. Domestic container depots should be examined separately against the Board's contractual parameters and treated accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax applicability to clearing and forwarding agents clarified; ICDs/CFS not treated as C&F agents absent contract and principal relationship.
Clarifies that service tax applies to services of a C&F agent where there is a contract and a principal agent relationship; ICDs/CFSs, lacking agreements with importers/exporters and operating under government authority rather than as authorised representatives of a named principal, are ordinarily not C&F agents. Domestic container depots should be examined separately against the Board's contractual parameters and treated accordingly.
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