https://www.taxtmi.com/caselaws?id=3769 Taxability under service tax depends on the real nature of the contractual arrangement and the services actually rendered, not on the label of a consignment stockistship or agency agreement. The record indicated functions such as receiving orders, stocking goods, maintaining accounts and collecting tax, but the factual foundation for deciding whether these activities amounted to clearing and forwarding operations was incomplete. Because the principal activity and exact nature of services during the relevant period were not fully determined, service tax liability could not be finally resolved on the material available, and the matter was remitted for fresh adjudication. en-us Thu, 24 Apr 2008 00:00:00 +0530 Thu, 23 Jul 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3769 Taxability under service tax depends on the real nature of the contractual arrangement and the services actually rendered, not on the label of a consignment stockistship or agency agreement. The record indicated functions such as receiving orders, stocking goods, maintaining accounts and collecting tax, but the factual foundation for deciding whether these activities amounted to clearing and forwarding operations was incomplete. Because the principal activity and exact nature of services during the relevant period were not fully determined, service tax liability could not be finally resolved on the material available, and the matter was remitted for fresh adjudication. Case-Laws Service Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3769