https://www.taxtmi.com/circulars?id=73 Whether food grain commission agents are C&F Agents depends on the principal-agent relationship and who pays the commission. Agents who buy grain outright are not agents of the farmer and are not C&F Agents. Agents who sell on farmer-dictated terms but receive commission only from buyers are not C&F Agents; unlawful deductions do not create agency. Agents who lawfully receive commission from farmers and meet Board conditions are C&F Agents and liable to service tax on their commission. en-us Fri, 13 Sep 2002 00:00:00 +0530 Sat, 31 Dec 2011 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=73 Whether food grain commission agents are C&F Agents depends on the principal-agent relationship and who pays the commission. Agents who buy grain outright are not agents of the farmer and are not C&F Agents. Agents who sell on farmer-dictated terms but receive commission only from buyers are not C&F Agents; unlawful deductions do not create agency. Agents who lawfully receive commission from farmers and meet Board conditions are C&F Agents and liable to service tax on their commission. Circulars Service Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=73