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TMI Blog2017 (2) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as C&F Agent, hence, no service tax can be demanded - demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 1740 of 2010 & 3642 of 2012 - Final Order Nos. 51786 – 51787/2017 - Dated:- 14-2-2017 - Hon ble Mr. Justice (Dr.) Satish Chandra, President and Hon ble Mr. V. Padmanabhan, Member (Technical) Shri J. K. Mittal Sh. Rajveer Singh, Advocates for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying the tax on commission received under the heading Business Auxiliary Services . 3. The dispute in the present appeals is pertaining to the period prior to 10.09.2004 when the Consignment Agent services were not under the clutches of the service tax. However, the department brought the services of the appellant under C F Agent and demanded service tax. Being aggrieved, the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur 2012 (26) STR 567 (Tri. Del.) (v) CCE, New Delhi vs. DCM Textiles- 2006 (195) ELT 129 (SC). 6. By following the settled legal position (supra), we find no merit in the impugned order and the same is hereby set-aside. 7. For the subsequent period on identical issue and same set of facts, the Service Tax Appeal No. 3642 of 2012, is also allowed by setting aside the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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