https://www.taxtmi.com/caselaws?id=31946 Commission agents who merely procure orders and collect payments do not perform clearing and forwarding operations merely because they maintain separate storage for principals' goods. Clearing and forwarding liability requires undertaking activities such as clearing goods from the factory, storing them in the agent's own premises, or dispatching goods to buyers. The statutory distinction between commission agency and clearing and forwarding services, reinforced by the later business auxiliary service category, places sole marketing agents performing only order procurement and payment collection outside the clearing and forwarding service-tax charge. The service-tax demand was therefore unsustainable. 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 Commission agents who merely procure orders and collect payments do not perform clearing and forwarding operations merely because they maintain separate storage for principals' goods. Clearing and forwarding liability requires undertaking activities such as clearing goods from the factory, storing them in the agent's own premises, or dispatching goods to buyers. The statutory distinction between commission agency and clearing and forwarding services, reinforced by the later business auxiliary service category, places sole marketing agents performing only order procurement and payment collection outside the clearing and forwarding service-tax charge. The service-tax demand was therefore unsustainable. Case-Laws Service Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31946