https://www.taxtmi.com/caselaws?id=34710 Where goods were already supplied by the principals and the recipient merely received, stored and dispatched them on sale invoices, maintained stock records, collected sale proceeds and remitted amounts, those activities did not constitute clearing and forwarding service. The Tribunal applied the principle that a clearing and forwarding agent must be involved in clearing goods from the principal in the first instance, which was absent on these facts. The service tax demand, interest and penalty were therefore held unsustainable, and the assessee succeeded. en-us Mon, 05 Oct 2009 00:00:00 +0530 Tue, 18 Jan 2011 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34710 Where goods were already supplied by the principals and the recipient merely received, stored and dispatched them on sale invoices, maintained stock records, collected sale proceeds and remitted amounts, those activities did not constitute clearing and forwarding service. The Tribunal applied the principle that a clearing and forwarding agent must be involved in clearing goods from the principal in the first instance, which was absent on these facts. The service tax demand, interest and penalty were therefore held unsustainable, and the assessee succeeded. Case-Laws Service Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34710