https://www.taxtmi.com/caselaws?id=75766 The Tribunal upheld the decision that persons procuring orders on a commission basis are not considered Clearing and Forwarding agents for service tax purposes. The appeal by the revenue challenging the Commissioner (Appeals) decision, based on a previous Tribunal ruling, was rejected. The Tribunal referred to a Larger Bench ruling that clarified the distinction between procuring orders and C&F activities, ultimately affirming that procuring orders does not fall under the category of 'clearing and forwarding service' for service tax classification. en-us Thu, 03 May 2007 00:00:00 +0530 Thu, 13 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75766 The Tribunal upheld the decision that persons procuring orders on a commission basis are not considered Clearing and Forwarding agents for service tax purposes. The appeal by the revenue challenging the Commissioner (Appeals) decision, based on a previous Tribunal ruling, was rejected. The Tribunal referred to a Larger Bench ruling that clarified the distinction between procuring orders and C&F activities, ultimately affirming that procuring orders does not fall under the category of 'clearing and forwarding service' for service tax classification. Case-Laws Service Tax Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75766