https://www.taxtmi.com/caselaws?id=210702 The Appellate Tribunal dismissed the Revenue's appeal, ruling that the commission received by the Respondent for selling goods did not constitute "Clearing and Forwarding" services under the Finance Act, 1994. The Tribunal found that the Respondent's activities were limited to order canvassing and did not involve actual clearing or forwarding tasks. Emphasizing the lack of evidence supporting the Department's position, the Tribunal concluded that the commission was not taxable under the specified service category, as per relevant legal interpretations and criteria. en-us Thu, 11 Aug 2011 00:00:00 +0530 Sat, 18 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210702 The Appellate Tribunal dismissed the Revenue's appeal, ruling that the commission received by the Respondent for selling goods did not constitute "Clearing and Forwarding" services under the Finance Act, 1994. The Tribunal found that the Respondent's activities were limited to order canvassing and did not involve actual clearing or forwarding tasks. Emphasizing the lack of evidence supporting the Department's position, the Tribunal concluded that the commission was not taxable under the specified service category, as per relevant legal interpretations and criteria. Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210702