https://www.taxtmi.com/caselaws?id=34103 Where an agent receives goods from the principal, stores them until buyers are located and arranges delivery in furtherance of the principal's business, the activity is classifiable as Clearing and Forwarding Agency service. The tribunal relied on the agreement, the principal-agent relationship, the CBEC circular and prior precedent to conclude that the arrangement fell within clearing and forwarding rather than Business Auxiliary Service. The classification was therefore upheld in favour of the Revenue and the appeals were dismissed. en-us Tue, 17 Feb 2009 00:00:00 +0530 Wed, 09 Sep 2009 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34103 Where an agent receives goods from the principal, stores them until buyers are located and arranges delivery in furtherance of the principal's business, the activity is classifiable as Clearing and Forwarding Agency service. The tribunal relied on the agreement, the principal-agent relationship, the CBEC circular and prior precedent to conclude that the arrangement fell within clearing and forwarding rather than Business Auxiliary Service. The classification was therefore upheld in favour of the Revenue and the appeals were dismissed. Case-Laws Service Tax Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34103