https://www.taxtmi.com/caselaws?id=1910 The Tribunal upheld the levy of service tax on services provided by the appellants as a 'Consignment Agent', considering their role akin to a Clearing and Forwarding agent based on the agreement with the principal company. Despite the appellants' arguments against being categorized as such, both the Commissioner (Appeals) and the Tribunal ruled in favor of the service tax levy, rejecting refund claims. An advocate's request for order recall post-judgment was denied, with the Tribunal advising on rectification procedures. The appeal was ultimately dismissed, affirming the classification of the appellants' services within the Clearing and Forwarding agent definition. en-us Tue, 20 Mar 2007 00:00:00 +0530 Fri, 16 Oct 2009 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1910 The Tribunal upheld the levy of service tax on services provided by the appellants as a 'Consignment Agent', considering their role akin to a Clearing and Forwarding agent based on the agreement with the principal company. Despite the appellants' arguments against being categorized as such, both the Commissioner (Appeals) and the Tribunal ruled in favor of the service tax levy, rejecting refund claims. An advocate's request for order recall post-judgment was denied, with the Tribunal advising on rectification procedures. The appeal was ultimately dismissed, affirming the classification of the appellants' services within the Clearing and Forwarding agent definition. Case-Laws Service Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1910