https://www.taxtmi.com/caselaws?id=2427 Mere procurement of purchase orders on commission basis by an indenting agent does not amount to clearing and forwarding agency activity under the Finance Act, 1994. The controlling principle applied was that, without any actual clearing or forwarding function, order solicitation for a foreign principal falls outside the statutory definition of "Clearing and Forwarding Agent". On that basis, the Service Tax demand was held unsustainable and the appeal was allowed in favour of the assessee. en-us Wed, 25 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2427 Mere procurement of purchase orders on commission basis by an indenting agent does not amount to clearing and forwarding agency activity under the Finance Act, 1994. The controlling principle applied was that, without any actual clearing or forwarding function, order solicitation for a foreign principal falls outside the statutory definition of "Clearing and Forwarding Agent". On that basis, the Service Tax demand was held unsustainable and the appeal was allowed in favour of the assessee. Case-Laws Service Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2427