https://www.taxtmi.com/circulars?id=152 Services provided by coal merchants fall within the definition of Clearing and Forwarding Agents under the Finance Act and are therefore taxable as service. The classification depends on the merchants' mode of functioning, and it is immaterial whether they act as agents of buyers or sellers. en-us Wed, 10 Dec 2003 00:00:00 +0530 Mon, 09 Jan 2012 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=152 Services provided by coal merchants fall within the definition of Clearing and Forwarding Agents under the Finance Act and are therefore taxable as service. The classification depends on the merchants' mode of functioning, and it is immaterial whether they act as agents of buyers or sellers. Circulars Service Tax Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=152