https://www.taxtmi.com/caselaws?id=352017 Services involving procurement of orders, supervision of transportation and follow-up for payment were held not to constitute clearing and forwarding service under the Finance Act, 1994. The governing test is whether the activity substantially involves clearing of goods and forwarding them on the principal's instructions; mere commission agency and incidental coordination do not satisfy that test. As the assessee did not undertake receipt, warehousing, dispatch control or similar C&F functions, the classification as clearing and forwarding service failed and the demand based on that classification was not sustained. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 24 Aug 2018 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352017 Services involving procurement of orders, supervision of transportation and follow-up for payment were held not to constitute clearing and forwarding service under the Finance Act, 1994. The governing test is whether the activity substantially involves clearing of goods and forwarding them on the principal's instructions; mere commission agency and incidental coordination do not satisfy that test. As the assessee did not undertake receipt, warehousing, dispatch control or similar C&F functions, the classification as clearing and forwarding service failed and the demand based on that classification was not sustained. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352017