https://www.taxtmi.com/caselaws?id=4383 A licensed cardamom auctioneer acting under the Cardamom (Licensing and Marketing) Rules, 1987 is not a clearing and forwarding agent merely because it receives, briefly stores and sells cardamom at auction. The statutory auction framework confined the auctioneer's role to conducting auctions fixed by the Board, ensuring payment, and accounting for sale proceeds, without undertaking clearing or forwarding operations. Mere receipt and incidental storage of goods for auction did not satisfy the ingredients of the taxable service under the Finance Act, 1994. On that basis, the service tax demand treating the auctioneer as a clearing and forwarding agent was unsustainable. en-us Tue, 18 Sep 2007 00:00:00 +0530 Tue, 01 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4383 A licensed cardamom auctioneer acting under the Cardamom (Licensing and Marketing) Rules, 1987 is not a clearing and forwarding agent merely because it receives, briefly stores and sells cardamom at auction. The statutory auction framework confined the auctioneer's role to conducting auctions fixed by the Board, ensuring payment, and accounting for sale proceeds, without undertaking clearing or forwarding operations. Mere receipt and incidental storage of goods for auction did not satisfy the ingredients of the taxable service under the Finance Act, 1994. On that basis, the service tax demand treating the auctioneer as a clearing and forwarding agent was unsustainable. Case-Laws Service Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4383