https://www.taxtmi.com/caselaws?id=30582 A commission agent engaged only in procuring orders on commission basis is not covered by the taxable category of clearing and forwarding agent for service tax purposes. The Tribunal noted that the demand rested on an earlier view that had already been overruled by a Larger Bench, so that interpretation could not sustain the levy. On the applicable legal position, mere order procurement did not amount to clearing and forwarding activity. The demand was therefore unsustainable, the impugned orders were set aside, and the assessee was granted complete relief. en-us Mon, 07 Jul 2008 00:00:00 +0530 Thu, 05 Feb 2009 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30582 A commission agent engaged only in procuring orders on commission basis is not covered by the taxable category of clearing and forwarding agent for service tax purposes. The Tribunal noted that the demand rested on an earlier view that had already been overruled by a Larger Bench, so that interpretation could not sustain the levy. On the applicable legal position, mere order procurement did not amount to clearing and forwarding activity. The demand was therefore unsustainable, the impugned orders were set aside, and the assessee was granted complete relief. Case-Laws Service Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30582