https://www.taxtmi.com/caselaws?id=243035 Activities under a selling agency agreement were held to fall outside Clearing and Forwarding Agent service where the agent only arranged dealer meetings, procured and forwarded orders, managed market-related work and recovered sale proceeds. The accepted indicia of C&F service include receiving goods from the principal, warehousing them, handling dispatch instructions, maintaining stock and dispatch records, and preparing invoices on behalf of the principal. Because the agent did not receive goods from the principal's premises or warehouse them, the essential elements of C&F service were absent. The service tax demand was therefore not sustainable. en-us Wed, 18 Sep 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243035 Activities under a selling agency agreement were held to fall outside Clearing and Forwarding Agent service where the agent only arranged dealer meetings, procured and forwarded orders, managed market-related work and recovered sale proceeds. The accepted indicia of C&F service include receiving goods from the principal, warehousing them, handling dispatch instructions, maintaining stock and dispatch records, and preparing invoices on behalf of the principal. Because the agent did not receive goods from the principal's premises or warehouse them, the essential elements of C&F service were absent. The service tax demand was therefore not sustainable. Case-Laws Service Tax Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243035