<h1>Supreme Court Remands Case to Determine if Consignment Stockistship Agreement Imposes Service Tax Liability on Appellant.</h1> The Supreme Court addressed whether the appellant, under a 'Consignment Stockistship Agreement' with Gas Authority of India Ltd. (GAIL), was liable for service tax as a clearing and forwarding agent. The appellant argued against the service tax liability, asserting that it did not act as a clearing and forwarding agent but merely accepted orders on behalf of GAIL. The Court emphasized that the substance of the agreement, not its nomenclature, determines the nature of services provided. The case was remanded for further determination of the appellant's principal activities to ascertain tax liability.