https://www.taxtmi.com/caselaws?id=78 Services consisting of procuring dealer orders and forwarding them to a manufacturer for commission were held to fall within "clearing and forwarding agent" service, since the statutory definition covers services directly or indirectly connected with clearing and forwarding operations "in any manner" and does not require handling of goods; consequently, service tax liability and the demand under s. 72 were upheld and the company's appeal was dismissed. The show-cause notice was held valid in view of the validation provision in the Finance Bill/Act, 2000 deeming actions taken during the specified period to be valid; consequently, the challenge to notice failed. Separate personal penalty on the company's director was unjustified once the company was penalised; consequently, the director's penalty was set aside and the director's appeal was allowed. en-us Tue, 19 Feb 2002 00:00:00 +0530 Wed, 24 Dec 2025 16:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78 Services consisting of procuring dealer orders and forwarding them to a manufacturer for commission were held to fall within "clearing and forwarding agent" service, since the statutory definition covers services directly or indirectly connected with clearing and forwarding operations "in any manner" and does not require handling of goods; consequently, service tax liability and the demand under s. 72 were upheld and the company's appeal was dismissed. The show-cause notice was held valid in view of the validation provision in the Finance Bill/Act, 2000 deeming actions taken during the specified period to be valid; consequently, the challenge to notice failed. Separate personal penalty on the company's director was unjustified once the company was penalised; consequently, the director's penalty was set aside and the director's appeal was allowed. Case-Laws Service Tax Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78