https://www.taxtmi.com/caselaws?id=76609 Mere procurement or booking of orders for a principal on a commission or brokerage basis, without handling goods or performing clearing and forwarding functions, does not fall within clearing and forwarding agent service. The assessees showed that they only procured orders, the goods were supplied directly to customers, and they received brokerage; this position was not rebutted by the Revenue. Applying the Larger Bench principle, the activity was held outside the taxable category, and the service tax demand and penalty were set aside. en-us Tue, 05 Jan 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76609 Mere procurement or booking of orders for a principal on a commission or brokerage basis, without handling goods or performing clearing and forwarding functions, does not fall within clearing and forwarding agent service. The assessees showed that they only procured orders, the goods were supplied directly to customers, and they received brokerage; this position was not rebutted by the Revenue. Applying the Larger Bench principle, the activity was held outside the taxable category, and the service tax demand and penalty were set aside. Case-Laws Service Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76609