https://www.taxtmi.com/caselaws?id=30126 Mere procurement or booking of orders on commission basis for a principal does not fall within clearing and forwarding agent service under the Finance Act. The analysis applies the Larger Bench view that such activity, without additional clearing or forwarding functions, is outside the statutory definition. On that basis, the service was held not taxable as clearing and forwarding agency service and the demand could not be sustained. en-us Mon, 02 Jun 2008 00:00:00 +0530 Mon, 09 Feb 2009 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30126 Mere procurement or booking of orders on commission basis for a principal does not fall within clearing and forwarding agent service under the Finance Act. The analysis applies the Larger Bench view that such activity, without additional clearing or forwarding functions, is outside the statutory definition. On that basis, the service was held not taxable as clearing and forwarding agency service and the demand could not be sustained. Case-Laws Service Tax Mon, 02 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30126