https://www.taxtmi.com/caselaws?id=163162 The Tribunal allowed the appeal in favor of the appellants, holding that they were not liable to pay service tax under the category of "clearing and forwarding agent" as they were solely receiving commission for procuring or booking orders and not engaged in the full range of activities specified in the agreement. The Tribunal found that the appellants were acting as agents but not performing the actual "clearing and forwarding" activities, as supported by relevant case law. The imposition of service tax was deemed improper, and the appellants' position was upheld. en-us Mon, 30 Jul 2007 00:00:00 +0530 Sat, 02 Jan 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163162 The Tribunal allowed the appeal in favor of the appellants, holding that they were not liable to pay service tax under the category of "clearing and forwarding agent" as they were solely receiving commission for procuring or booking orders and not engaged in the full range of activities specified in the agreement. The Tribunal found that the appellants were acting as agents but not performing the actual "clearing and forwarding" activities, as supported by relevant case law. The imposition of service tax was deemed improper, and the appellants' position was upheld. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163162