https://www.taxtmi.com/caselaws?id=242450 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It was determined that the respondent, engaged in procuring/booking orders on a commission basis, did not provide 'clearing and forwarding agent service' under Section 65(25) of the Finance Act. The Tribunal referenced a precedent stating that individuals solely involved in order procurement on commission basis do not fall under this service category. Therefore, the Order-in-Appeal setting aside the demand for service tax was upheld, and the Revenue's appeal was dismissed. en-us Fri, 03 May 2013 00:00:00 +0530 Wed, 15 Jan 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242450 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It was determined that the respondent, engaged in procuring/booking orders on a commission basis, did not provide 'clearing and forwarding agent service' under Section 65(25) of the Finance Act. The Tribunal referenced a precedent stating that individuals solely involved in order procurement on commission basis do not fall under this service category. Therefore, the Order-in-Appeal setting aside the demand for service tax was upheld, and the Revenue's appeal was dismissed. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242450