https://www.taxtmi.com/caselaws?id=185153 Contractual coordination with customers and transport agencies for delivery of goods, and assistance in the functioning of electronic energy meters, was held not to amount to Clearing and Forwarding Agent service. The agreement did not show the usual indicia of such service, including receipt of goods, warehousing, despatch on the principal's instructions, maintenance of stock records, or preparation of invoices. Reliance on an earlier departmental decision was also rejected because that decision had been overruled by a Larger Bench. The service tax demand therefore could not be sustained. en-us Fri, 09 Feb 2007 00:00:00 +0530 Tue, 02 Aug 2016 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185153 Contractual coordination with customers and transport agencies for delivery of goods, and assistance in the functioning of electronic energy meters, was held not to amount to Clearing and Forwarding Agent service. The agreement did not show the usual indicia of such service, including receipt of goods, warehousing, despatch on the principal's instructions, maintenance of stock records, or preparation of invoices. Reliance on an earlier departmental decision was also rejected because that decision had been overruled by a Larger Bench. The service tax demand therefore could not be sustained. Case-Laws Service Tax Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185153