2017 (12) TMI 1563

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..... ated as C&F agent - confirmation of service tax demand under C&F agent service not sustainable - appeal allowed - decided in favor of appellant.
Hon'ble Mr. S.K. Mohanty, Member (Judicial) and Hon'ble Mr. B. Ravichandran, Member (Technical) Shri Rajveer Singh, Advocate - for the appellant Shri Sanjay Jain, A.R. - for the respondent JUDGEMENT Per S.K. Mohanty : The issue involved in both th .....

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..... 2003 to March 2008, this Tribunal vide Final Order No. 51786-51787/2017 dated 14.2.2017 has allowed the appeal of the appellant, holding that consignment agent cannot be treated as C&F agent and accordingly, no service tax can be demanded. Thus, he submits that the present proceedings initiated for the subsequent periods i.e. 2009-2010, 2012-2013 and 2013-2014 on the identical issue, cannot be sus .....

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