https://www.taxtmi.com/caselaws?id=75387 HC held that the appellant's activities, though described partly as commission agency, fell within the statutory definition of clearing and forwarding agent because the agreement expressly appointed the appellant as consignment agent and authorized appointment of stockists/dealers. On combined reading of clauses, the court found the appellant did not limit itself to commission agency but performed consignment/clearing and forwarding functions. Accordingly, the services were held to be taxable as clearing and forwarding agent services. en-us Tue, 24 Nov 2009 00:00:00 +0530 Fri, 14 Nov 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75387 HC held that the appellant's activities, though described partly as commission agency, fell within the statutory definition of clearing and forwarding agent because the agreement expressly appointed the appellant as consignment agent and authorized appointment of stockists/dealers. On combined reading of clauses, the court found the appellant did not limit itself to commission agency but performed consignment/clearing and forwarding functions. Accordingly, the services were held to be taxable as clearing and forwarding agent services. Case-Laws Service Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75387