https://www.taxtmi.com/caselaws?id=30464 A licensed auctioneer selling cardamom was not treated as a clearing and forwarding agent under the Finance Act, 1994 because the activity was limited to auctioning goods brought by growers or dealers and earning commission for that service. The record showed no clearing or forwarding operations, and mere receipt or incidental storage of goods for auction did not change the character of the service. References to auction-related provisions and the Sale of Goods Act were used only to explain the nature of an auction sale. The activity therefore fell outside the taxable category, and the revenue's appeal failed. en-us Wed, 26 Mar 2008 00:00:00 +0530 Fri, 10 Oct 2008 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30464 A licensed auctioneer selling cardamom was not treated as a clearing and forwarding agent under the Finance Act, 1994 because the activity was limited to auctioning goods brought by growers or dealers and earning commission for that service. The record showed no clearing or forwarding operations, and mere receipt or incidental storage of goods for auction did not change the character of the service. References to auction-related provisions and the Sale of Goods Act were used only to explain the nature of an auction sale. The activity therefore fell outside the taxable category, and the revenue's appeal failed. Case-Laws Service Tax Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30464