Appellate Tribunal rules commission agent not C&F Agent, no service tax for 2000-01, 2001-02 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating they should not be considered a C & F Agent and ...
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Appellate Tribunal rules commission agent not C&F Agent, no service tax for 2000-01, 2001-02
The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating they should not be considered a C & F Agent and charged service tax for the periods 2000-01 and 2001-02. The decision was based on the introduction date of service tax on commission agents, which was after the impugned period. The appeal was allowed, and the previous order was set aside.
The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating that they should not be considered a C & F Agent and charged service tax for the periods 2000-01 and 2001-02. The decision was based on the fact that the service tax on commission agents was introduced only from 10-9-2004, and the impugned period in this case was prior to that date. The appeal was allowed and the impugned order was set aside.
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