https://www.taxtmi.com/caselaws?id=211285 The Tribunal upheld the rejection of the Appellant's refund claim for Service Tax, interpreting the agreement with M/s. Bayer ABS Ltd. as appointing the Appellant as a consignment stockiest rather than a Clearing and Forwarding Agent. Despite the Appellant's argument of arms length transactions, the Tribunal found the agreement's terms supported the classification as a consignment stockiest, entitling commission on sales volume. Consequently, the appeal was dismissed, affirming the Appellant's classification and tax liability. en-us Tue, 12 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211285 The Tribunal upheld the rejection of the Appellant's refund claim for Service Tax, interpreting the agreement with M/s. Bayer ABS Ltd. as appointing the Appellant as a consignment stockiest rather than a Clearing and Forwarding Agent. Despite the Appellant's argument of arms length transactions, the Tribunal found the agreement's terms supported the classification as a consignment stockiest, entitling commission on sales volume. Consequently, the appeal was dismissed, affirming the Appellant's classification and tax liability. Case-Laws Service Tax Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211285