https://www.taxtmi.com/caselaws?id=2525 Stocking, display and sale of goods on commission basis did not amount to clearing and forwarding agent service where the operator did not receive dispatch orders, arrange dispatch, maintain warehouse records, or prepare invoices on behalf of the principal. The activity was limited to storing the goods, displaying them in a showroom and selling them under its own invoices for commission. As the accepted indicia of clearing and forwarding agency were absent, mere custody or storage of the principal's goods was insufficient to attract service tax. The operator was therefore not treated as a clearing and forwarding agent and no service tax was payable on the activity. en-us Thu, 25 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2525 Stocking, display and sale of goods on commission basis did not amount to clearing and forwarding agent service where the operator did not receive dispatch orders, arrange dispatch, maintain warehouse records, or prepare invoices on behalf of the principal. The activity was limited to storing the goods, displaying them in a showroom and selling them under its own invoices for commission. As the accepted indicia of clearing and forwarding agency were absent, mere custody or storage of the principal's goods was insufficient to attract service tax. The operator was therefore not treated as a clearing and forwarding agent and no service tax was payable on the activity. Case-Laws Service Tax Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2525