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TMI Blog2018 (4) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent: Mr. R. K. Maji, D.R. Per: S.K. Mohanty These appeals are directed against the impugned order dated 16.07.2013 passed by the Commissioner, Central Excise (Appeals), Jaipur. In this case, the services provided by the appellant to various Tea companies as consignment agents were interpreted by the Department that the same should fall under the taxable category of C & F Agent service. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as set aside the demand, holding that consignment agent cannot be called as the C & F agent for the purpose of payment of service tax. 2. On the other hand, the Id. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 3. Heard both sides. 4. We find that the issue arising out of the present case, whether the activity of consignment agent should be covered under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te - 2007 (8) STR 467 (Tri. Bang.) (ii) Tradex Polymers Pvt. Ltd. vs. CST, Ahmedabad - 2014 (34) STR 416 (Tri. Ahmd.) (iii) Hanuman Coal Co. vs. CCE, Kanpur - 2011 (22) STR 350 (Tri. Del.) (iv) R. K. Paliwal vs. CCE, Kanpur - 2012 (26) STR 567 (Tri. Del.) (v) CCE, New Delhi vs. DCM Textiles - 2006 (195) ELT 129 (SC)." 5. In view of the above, we do not find any merits in the impugned order. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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