https://www.taxtmi.com/caselaws?id=2908 Statutorily regulated cardamom auction activities under the Spices Board Act and the Cardamom (Licensing and Marketing) Rules, 1987 did not amount to clearing and forwarding agent service under the Finance Act, 1994. The auctioneer acted only as a licensed auctioneer for sale of goods brought by growers or dealers, with regulated receipt, storage, sale, collection of payment, and remittance, and no clearing or forwarding operations were involved. The later introduction of a separate taxable entry for auction services did not convert these activities into clearing and forwarding services. On that basis, the service was held not taxable as clearing and forwarding agent service, and the Revenue's challenge failed. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2908 Statutorily regulated cardamom auction activities under the Spices Board Act and the Cardamom (Licensing and Marketing) Rules, 1987 did not amount to clearing and forwarding agent service under the Finance Act, 1994. The auctioneer acted only as a licensed auctioneer for sale of goods brought by growers or dealers, with regulated receipt, storage, sale, collection of payment, and remittance, and no clearing or forwarding operations were involved. The later introduction of a separate taxable entry for auction services did not convert these activities into clearing and forwarding services. On that basis, the service was held not taxable as clearing and forwarding agent service, and the Revenue's challenge failed. Case-Laws Service Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2908