https://www.taxtmi.com/caselaws?id=1857 Where the dominant arrangement is commission-based sale facilitation, incidental receipt, storage and despatch clauses do not by themselves create a clearing and forwarding agency for service-tax purposes. The text states that a commission agent selling the principal's goods on commission falls within Business Auxiliary Services, and that the relevant exemption for commission agents applied on the facts found. It also notes that the earlier Revenue-cited decision was distinguishable because it involved clearance of goods from the factory onwards. On that basis, the respondent was not taxable as a clearing and forwarding agent and the demand was dropped. en-us Tue, 24 Apr 2007 00:00:00 +0530 Mon, 10 Mar 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1857 Where the dominant arrangement is commission-based sale facilitation, incidental receipt, storage and despatch clauses do not by themselves create a clearing and forwarding agency for service-tax purposes. The text states that a commission agent selling the principal's goods on commission falls within Business Auxiliary Services, and that the relevant exemption for commission agents applied on the facts found. It also notes that the earlier Revenue-cited decision was distinguishable because it involved clearance of goods from the factory onwards. On that basis, the respondent was not taxable as a clearing and forwarding agent and the demand was dropped. Case-Laws Service Tax Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1857