https://www.taxtmi.com/caselaws?id=33057 Mere procurement of purchase orders for a foreign principal, without handling goods or carrying out clearing and forwarding functions, does not amount to service as a Clearing and Forwarding Agent for service tax purposes. The Board circular treated clearing and forwarding activity as involving receipt of goods, warehousing, dispatch under principal's instructions, stock and dispatch records, and invoice preparation, but the agreement showed that none of these functions were performed. On that basis, the agent was characterised as a commission agent rather than a Clearing and Forwarding Agent, and the service tax demand was held not sustainable. en-us Thu, 01 Jan 2009 00:00:00 +0530 Thu, 30 Apr 2009 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33057 Mere procurement of purchase orders for a foreign principal, without handling goods or carrying out clearing and forwarding functions, does not amount to service as a Clearing and Forwarding Agent for service tax purposes. The Board circular treated clearing and forwarding activity as involving receipt of goods, warehousing, dispatch under principal's instructions, stock and dispatch records, and invoice preparation, but the agreement showed that none of these functions were performed. On that basis, the agent was characterised as a commission agent rather than a Clearing and Forwarding Agent, and the service tax demand was held not sustainable. Case-Laws Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33057