https://www.taxtmi.com/caselaws?id=32854 The Appellate Tribunal CESTAT, Ahmedabad, ruled that the activities of the respondent did not qualify as 'Clearing and Forwarding Agents' service. The Tribunal found that the respondent's role primarily involved procuring purchase orders, collecting payments, and promoting relations between the manufacturer and buyers, without physically handling or storing goods. By referencing relevant case law and distinguishing between procurement of purchase orders and C&F operations, the Tribunal concluded that the respondent's activities did not meet the criteria for 'C&F service.' As a result, the appeal by the revenue was dismissed, affirming that the respondent's activities did not constitute 'C&F service.' en-us Mon, 13 Oct 2008 00:00:00 +0530 Sat, 09 May 2009 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32854 The Appellate Tribunal CESTAT, Ahmedabad, ruled that the activities of the respondent did not qualify as 'Clearing and Forwarding Agents' service. The Tribunal found that the respondent's role primarily involved procuring purchase orders, collecting payments, and promoting relations between the manufacturer and buyers, without physically handling or storing goods. By referencing relevant case law and distinguishing between procurement of purchase orders and C&F operations, the Tribunal concluded that the respondent's activities did not meet the criteria for 'C&F service.' As a result, the appeal by the revenue was dismissed, affirming that the respondent's activities did not constitute 'C&F service.' Case-Laws Service Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32854