https://www.taxtmi.com/caselaws?id=788222 Contractual designation and conduct establishing custody of goods, sale at company prescribed prices, banking of proceeds and turnover based commission confirm the appellant's status as a consignment agent, which falls within clearing and forwarding agent services under Section 65(25) and Section 65(105)(j) of the Finance Act, 1994; accordingly service tax demand is sustained. The appellant's filing of 'Nil' returns and non disclosure of commission receipts justify invocation of the extended period of limitation. Payment of service tax with interest before issuance of the show cause notice and partial payment of penalty warrant mitigation: no further Section 78 recovery beyond the amount paid and Section 77 penalty reduced. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788222 Contractual designation and conduct establishing custody of goods, sale at company prescribed prices, banking of proceeds and turnover based commission confirm the appellant's status as a consignment agent, which falls within clearing and forwarding agent services under Section 65(25) and Section 65(105)(j) of the Finance Act, 1994; accordingly service tax demand is sustained. The appellant's filing of 'Nil' returns and non disclosure of commission receipts justify invocation of the extended period of limitation. Payment of service tax with interest before issuance of the show cause notice and partial payment of penalty warrant mitigation: no further Section 78 recovery beyond the amount paid and Section 77 penalty reduced. Case-Laws Service Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788222