2018 (4) TMI 766

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..... Tax Appellate Tribunal, Delhi [2017 (9) TMI 1265 - DELHI HIGH COURT], where it was held that consignment agent cannot be termed as C & F agent for the purpose of payment of service tax - appeal allowed - decided in favor of appellant. - ST/60148-60149/2013-CU[DB] - 50904-50905/2018 - Dated:- 23-2-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Prese .....

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..... Government. Thus, he submits that the consignment agent should not fall under the category of Clearing and Forwarding Agent Service , for the purpose of levy of service tax. To support such stand, the Id. Consultant has relied on the decision of this Tribunal - Final Order No. 58642 - 58643 /2017 dated 15.12.2017, in the case of Santani Sales Organisation and also the Final Order Nos. 51786 - 517 .....

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..... f service tax. The relevant paragraph in the said order is extracted herein below: - 5. After hearing both sides and on perusal of record, it appears that identical issue has come up in the case of CCE C vs. Trade Tek Corporation 2013 (29) STR 23 (Guj.) where it was observed that the consignment agent cannot be treated as C F Agent, hence, no service tax can be demanded. Similar ratio was .....

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