https://www.taxtmi.com/caselaws?id=115295 Service tax liability under the clearing and forwarding category was examined on whether the assessees actually performed clearing and forwarding operations. The record showed that they acted only as commission agents finalising sales between purchasers and buyers, without handling the seller's goods or undertaking any clearing or forwarding activity. As no sufficient material was produced to displace the finding in the order-in-appeal, the demand was held unsustainable and the order dropping the service tax demand was sustained. en-us Fri, 01 Jul 2005 00:00:00 +0530 Fri, 28 Feb 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115295 Service tax liability under the clearing and forwarding category was examined on whether the assessees actually performed clearing and forwarding operations. The record showed that they acted only as commission agents finalising sales between purchasers and buyers, without handling the seller's goods or undertaking any clearing or forwarding activity. As no sufficient material was produced to displace the finding in the order-in-appeal, the demand was held unsustainable and the order dropping the service tax demand was sustained. Case-Laws Service Tax Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115295