https://www.taxtmi.com/caselaws?id=3573 The tribunal ruled in favor of the appellant, determining that the commission received for procurement of orders on behalf of a principal is not liable to pay service tax. The decision was based on the analysis that the appellant's activities did not align with the circumstances in previous cases cited by the revenue, emphasizing the importance of following the Larsen & Toubro Ltd. judgment overruling the Prabhat Zarda decision. The tribunal highlighted the interconnected nature of the appellant's activities and the lack of liability attached to the appellant regarding the goods, ultimately concluding in favor of the appellant regarding service tax liability. en-us Fri, 28 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3573 The tribunal ruled in favor of the appellant, determining that the commission received for procurement of orders on behalf of a principal is not liable to pay service tax. The decision was based on the analysis that the appellant's activities did not align with the circumstances in previous cases cited by the revenue, emphasizing the importance of following the Larsen & Toubro Ltd. judgment overruling the Prabhat Zarda decision. The tribunal highlighted the interconnected nature of the appellant's activities and the lack of liability attached to the appellant regarding the goods, ultimately concluding in favor of the appellant regarding service tax liability. Case-Laws Service Tax Fri, 28 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3573