https://www.taxtmi.com/caselaws?id=240712 A dealer who merely sold the principal's products, without performing the other functions associated with a clearing and forwarding agent, was treated as having made out a prima facie case against service tax liability at the interim stage. The Tribunal relied on the earlier Larger Bench view, as affirmed by the later High Court ruling, that performance of only one function does not automatically bring an assessee within the charging definition. On that basis, recovery was stayed and unconditional stay of the service tax demand and penalties pending appeal was granted. en-us Wed, 14 Dec 2011 00:00:00 +0530 Tue, 10 Dec 2013 08:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240712 A dealer who merely sold the principal's products, without performing the other functions associated with a clearing and forwarding agent, was treated as having made out a prima facie case against service tax liability at the interim stage. The Tribunal relied on the earlier Larger Bench view, as affirmed by the later High Court ruling, that performance of only one function does not automatically bring an assessee within the charging definition. On that basis, recovery was stayed and unconditional stay of the service tax demand and penalties pending appeal was granted. Case-Laws Service Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240712