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of <h1>Service Tax Applicability Clarified for Food Grain Commission Agents Under C&F Category: Key Conditions Highlighted.</h1> The circular addresses the applicability of service tax on food grain commission agents under the category of Clearing and Forwarding (C&F) Agents. It clarifies that agents who purchase grains outright from farmers do not qualify as C&F Agents, as they do not act as agents for the farmers. In cases where agents sell grains on behalf of farmers and collect commissions from buyers, they are not considered C&F Agents since the commission is not from the farmers. However, if agents legally receive commissions from farmers and meet other specified conditions, they are liable for service tax as C&F Agents.
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