interpretation of statutory provisions regarding
clearing and forwarding agent qua commission agent
qua consignment agent has been subject matter of
various decisions taking different views ... reproduced below:
"2. Clearing and Forwarding Agents
2.1 Clearing and forwarding agent has been defined as any
person who is engaged in providing
liable to service
tax under the category 'Real Estate Agent Services' as defined under Section
65(88) read with Section ... covered
under the definition of taxable service as a real estate agent, as defined in section
65(88) read with section
Business auxiliary services provided by a commission agent. The expression commission agent has been defined in an Explanation under the said Notification to mean ... agent, and not merely to the services of selling or purchasing goods on behalf of the client. No doubt a commission agent as defined under
commission agent.
(i)?The Adjudicating Authority held that on a perusal of the definition of commission agent as defined under clause (a) to the Explanation ... commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent
category of intermediaries and not in the category of insurance agent as defined under Section 65(54) of the Finance Act, 1994.
(ii) As regards ... them for finalising deals with reinsurers. Such agents would not come in the category of insurance agents defined in Section 65(54) of the Finance
Clearing Agent, Forward, Forwarder and Forward Agent, nor it conforms to the meaning and scope of services rendered by a clearing and Forwarding Agent ... provide a wider meaning to the expression clearing & forwarding agent, defined under the Finance Act , which is apparent from the use of the words
commission agent.
(i)?The Adjudicating Authority held that on a perusal of the definition of commission agent as defined under clause (a) to the Explanation ... commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent
2003-ST dated 20.6.2003. The Explanation to this Notification defines Commission Agent meaning a person who causes sale or purchase of goods, on behalf ... service provider is not covered under commission agent category. As the functions of the Commission agent as defined under Section 65(19) strictly means that
activities of appellant fall under commission agent or consignment agent.
ii) that the service of commission agent is included in the definition of Business Auxiliary ... forwarding agent.
iii) that it is relevant to look to the definition of commission agent and consignment agent.
(a) The Commission agent is defined
taxable service.
"2. CLEARING AND FORWARDING AGENTS
2.1 "Clearing and forwarding agent" has been defined as "any person who is
engaged ... value of taxable service
rendered by a clearing and forwarding agent has been defined as the gross
amount charged by such agents from the client
