https://www.taxtmi.com/caselaws?id=253434 The Tribunal dismissed the Revenue's appeal, affirming the lower appellate authority's decision that the services provided by the sales representative did not constitute 'C&F Agency Services' for service tax liability. The Tribunal found that the sales representatives were not engaged in clearing and forwarding activities but were primarily involved in securing orders and ensuring delivery for which they received commissions. Therefore, the Tribunal upheld the lower authority's ruling, concluding that the sales representatives' activities did not meet the criteria for 'C&F Agency Services.' en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 30 Jun 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253434 The Tribunal dismissed the Revenue's appeal, affirming the lower appellate authority's decision that the services provided by the sales representative did not constitute 'C&F Agency Services' for service tax liability. The Tribunal found that the sales representatives were not engaged in clearing and forwarding activities but were primarily involved in securing orders and ensuring delivery for which they received commissions. Therefore, the Tribunal upheld the lower authority's ruling, concluding that the sales representatives' activities did not meet the criteria for 'C&F Agency Services.' Case-Laws Service Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253434