https://www.taxtmi.com/caselaws?id=206350 Identifying buyers and promoting sales on behalf of principals was held to be commission agency, not clearing and forwarding agent service, because the essential C&F feature of receiving goods from the principal and dispatching them on instructions was absent. The Revenue circular only distinguished commission agents from consignment agents and did not extend the levy to the appellant's activity. The activity was more appropriately referable to commission agency, and business auxiliary service applied only from 1-4-2003. Service tax under the clearing and forwarding category was therefore not payable for the relevant period, and the demand failed. en-us Fri, 18 Feb 2011 00:00:00 +0530 Thu, 25 Sep 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206350 Identifying buyers and promoting sales on behalf of principals was held to be commission agency, not clearing and forwarding agent service, because the essential C&F feature of receiving goods from the principal and dispatching them on instructions was absent. The Revenue circular only distinguished commission agents from consignment agents and did not extend the levy to the appellant's activity. The activity was more appropriately referable to commission agency, and business auxiliary service applied only from 1-4-2003. Service tax under the clearing and forwarding category was therefore not payable for the relevant period, and the demand failed. Case-Laws Service Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206350