https://www.taxtmi.com/caselaws?id=115372 The Appellate Tribunal CESTAT, CHENNAI upheld the demand of service tax on commission paid to brokers for clearing and forwarding services, amounting to Rs. 2,05,382/- for the period July 1997 to March 1998. A penalty of Rs. 2,31,902/- was also imposed on the appellants. The Tribunal found that the service provided by the brokers fell within the definition of a "Clearing and Forwarding Agent" under Section 65 of the Finance Act, 1994, based on similarities with a previous case involving service tax on commission paid to agents for procuring orders. The appellants were directed to pre-deposit 50% of the tax dues within four weeks. en-us Wed, 11 May 2005 00:00:00 +0530 Tue, 29 May 2012 10:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115372 The Appellate Tribunal CESTAT, CHENNAI upheld the demand of service tax on commission paid to brokers for clearing and forwarding services, amounting to Rs. 2,05,382/- for the period July 1997 to March 1998. A penalty of Rs. 2,31,902/- was also imposed on the appellants. The Tribunal found that the service provided by the brokers fell within the definition of a "Clearing and Forwarding Agent" under Section 65 of the Finance Act, 1994, based on similarities with a previous case involving service tax on commission paid to agents for procuring orders. The appellants were directed to pre-deposit 50% of the tax dues within four weeks. Case-Laws Service Tax Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115372