https://www.taxtmi.com/caselaws?id=75748 Mere procurement or booking of orders on commission basis, without handling goods at any stage, does not constitute clearing and forwarding agent service for service tax purposes. Applying this principle, the Tribunal held that the broker's activity was confined to order booking and commission earning, and did not satisfy the description of clearing and forwarding operations. The service was therefore not classifiable as clearing and forwarding agent service, the impugned demand could not be sustained, and the demand was set aside. en-us Fri, 26 Oct 2007 00:00:00 +0530 Wed, 12 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75748 Mere procurement or booking of orders on commission basis, without handling goods at any stage, does not constitute clearing and forwarding agent service for service tax purposes. Applying this principle, the Tribunal held that the broker's activity was confined to order booking and commission earning, and did not satisfy the description of clearing and forwarding operations. The service was therefore not classifiable as clearing and forwarding agent service, the impugned demand could not be sustained, and the demand was set aside. Case-Laws Service Tax Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75748