https://www.taxtmi.com/caselaws?id=31946 A sole marketing agent who merely procures orders and arranges a separate storage facility for the principal's goods is a commission agent, not a clearing and forwarding agent, where it does not clear goods from the factory, store them in its own premises, or dispatch them to buyers. Applying the distinction drawn in the Larger Bench ruling and the definition of commission agent under the Central Excise and service tax framework, the article explains that such activity falls outside clearing and forwarding services and is more appropriately aligned with business auxiliary service concepts. On those facts, service tax under the clearing and forwarding category was not sustainable. en-us Fri, 16 May 2008 00:00:00 +0530 Thu, 06 May 2010 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31946 A sole marketing agent who merely procures orders and arranges a separate storage facility for the principal's goods is a commission agent, not a clearing and forwarding agent, where it does not clear goods from the factory, store them in its own premises, or dispatch them to buyers. Applying the distinction drawn in the Larger Bench ruling and the definition of commission agent under the Central Excise and service tax framework, the article explains that such activity falls outside clearing and forwarding services and is more appropriately aligned with business auxiliary service concepts. On those facts, service tax under the clearing and forwarding category was not sustainable. Case-Laws Service Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31946