https://www.taxtmi.com/caselaws?id=33396 The Tribunal analyzed the appellant's activities and found they did not solely engage in procurement but did not perform clearing and forwarding operations. The Tribunal disagreed with the Commissioner (Appeals) and set aside the order, allowing the appeal with consequential relief. The decision emphasized the distinction between commission agents and clearing and forwarding agents, highlighting that procuring orders does not automatically entail clearing and forwarding operations. The judgment was influenced by a previous Tribunal decision being overruled by a Larger Bench, underscoring the importance of specific activities in determining classification. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sat, 05 Sep 2009 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33396 The Tribunal analyzed the appellant's activities and found they did not solely engage in procurement but did not perform clearing and forwarding operations. The Tribunal disagreed with the Commissioner (Appeals) and set aside the order, allowing the appeal with consequential relief. The decision emphasized the distinction between commission agents and clearing and forwarding agents, highlighting that procuring orders does not automatically entail clearing and forwarding operations. The judgment was influenced by a previous Tribunal decision being overruled by a Larger Bench, underscoring the importance of specific activities in determining classification. Case-Laws Service Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33396