https://www.taxtmi.com/caselaws?id=207351 The Tribunal held that procuring orders for a principal on a commission basis does not constitute services of a clearing and forwarding (C & F) agent subject to service tax. The Tribunal distinguished between mere order procurement and actual C & F agent services, following precedent that clarified the scope of such services. The Revenue's argument that commission-based facilitation qualified as C & F agent services was rejected. Previous decisions emphasizing direct involvement in clearing and forwarding operations were deemed inapplicable to the present case, leading to the dismissal of the Revenue's appeal. en-us Thu, 15 Sep 2011 00:00:00 +0530 Mon, 20 Feb 2012 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207351 The Tribunal held that procuring orders for a principal on a commission basis does not constitute services of a clearing and forwarding (C & F) agent subject to service tax. The Tribunal distinguished between mere order procurement and actual C & F agent services, following precedent that clarified the scope of such services. The Revenue's argument that commission-based facilitation qualified as C & F agent services was rejected. Previous decisions emphasizing direct involvement in clearing and forwarding operations were deemed inapplicable to the present case, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207351