https://www.taxtmi.com/caselaws?id=115392 The Tribunal held that the appellants, acting as selling agents for M/s. Raymond Ltd., did not fall within the definition of clearing and forwarding agents under Section 65 Clause 25 of the Finance Act, 1994. The Tribunal classified the appellants as sale/commission agents based on their limited role of selling products on consignment basis. The Tribunal noted the Department's acceptance of the appellants' activities falling under Business Auxiliary Services and concluded that the service tax demand and penalties imposed on the appellants were not legally sustainable. Consequently, the Tribunal set aside the impugned order, allowing the appeals of the appellants with consequential relief. en-us Mon, 30 May 2005 00:00:00 +0530 Tue, 29 May 2012 12:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115392 The Tribunal held that the appellants, acting as selling agents for M/s. Raymond Ltd., did not fall within the definition of clearing and forwarding agents under Section 65 Clause 25 of the Finance Act, 1994. The Tribunal classified the appellants as sale/commission agents based on their limited role of selling products on consignment basis. The Tribunal noted the Department's acceptance of the appellants' activities falling under Business Auxiliary Services and concluded that the service tax demand and penalties imposed on the appellants were not legally sustainable. Consequently, the Tribunal set aside the impugned order, allowing the appeals of the appellants with consequential relief. Case-Laws Service Tax Mon, 30 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115392