https://www.taxtmi.com/caselaws?id=179923 Commission agent services limited to identifying customers, procuring purchase orders, and securing orders, without physical handling of goods, were treated as distinct from clearing and forwarding agent services. The Board's distinction between commission agents and consignment agents was accepted, and an earlier ruling on clearing and forwarding activity was held inapplicable to such commission-based work. As commission agent services were brought into the taxable category of business auxiliary services only from 14-05-2003, the disputed prior period could not be taxed under the clearing and forwarding head. en-us Wed, 19 Oct 2005 00:00:00 +0530 Sat, 12 Mar 2016 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179923 Commission agent services limited to identifying customers, procuring purchase orders, and securing orders, without physical handling of goods, were treated as distinct from clearing and forwarding agent services. The Board's distinction between commission agents and consignment agents was accepted, and an earlier ruling on clearing and forwarding activity was held inapplicable to such commission-based work. As commission agent services were brought into the taxable category of business auxiliary services only from 14-05-2003, the disputed prior period could not be taxed under the clearing and forwarding head. Case-Laws Service Tax Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179923