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2017 (2) TMI 1354 - AT - Service TaxBusiness Auxiliary Services - Consignment Agent service - period prior to 10.09.2004 - levy of service tax - Held that - An identical issue has come up in the case of CCE&C vs. Trade Tek Corporation 2013 (4) TMI 45 - GUJARAT HIGH COURT where it was observed that the consignment agent cannot be treated as C&F Agent, hence, no service tax can be demanded - demand set aside - appeal allowed - decided in favor of appellant.
Issues:
Dispute regarding service tax liability of Consignment Agent services prior to 10.09.2004. Analysis: The judgment pertains to appeals against orders passed by the Commissioner (Appeals), Customs & Central Excise, Indore, for the period between October 2003 to March 2008. The appellant, a Consignment Agent, was brought under the Service Tax net as per an amendment in the Finance Act, 1994 from 10.09.2004. The dispute in the appeals concerns the period before this amendment when Consignment Agent services were not taxable. The department treated the appellant's services as C&F Agent services and demanded service tax, leading to the filing of the appeals. During the hearing, the appellant argued against the imposition of service tax, and the Revenue was represented by its Advocate. The Tribunal referred to a similar issue in the case of CCE&C vs. Trade Tek Corporation and cited other relevant cases like CCE&ST, Bangalore vs. Transasia Sales Syndicate, Tradex Polymers Pvt. Ltd. vs. CST, Ahmedabad, Hanuman Coal Co. vs. CCE, Kanpur, R. K. Paliwal vs. CCE, Kanpur, and CCE, New Delhi vs. DCM Textiles. These cases established that a Consignment Agent cannot be equated with a C&F Agent for the purpose of service tax liability. Based on the settled legal position from the cited cases, the Tribunal found no merit in the impugned order and set it aside. Additionally, another appeal on the same issue for a subsequent period was also allowed by setting aside the order. Consequently, both appeals filed by the appellant were allowed, providing relief in the matter of service tax liability for Consignment Agent services prior to 10.09.2004.
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