https://www.taxtmi.com/caselaws?id=76407 The High Court held that consignment agents are not liable to pay service tax under the category of C & F agents, overturning the Customs, Excise & Service Tax Appellate Tribunal's decision. The issue of the limitation period for issuing the notice under section 73 of the Finance Act was not addressed due to the finding of no liability. The Court did not consider the invocation of the extended period of limitation without justification. As a result, the appellant's appeal was allowed, setting aside the Tribunal's order and upholding the Commissioner's order in favor of the appellant. en-us Thu, 04 Feb 2010 00:00:00 +0530 Mon, 28 Apr 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76407 The High Court held that consignment agents are not liable to pay service tax under the category of C & F agents, overturning the Customs, Excise & Service Tax Appellate Tribunal's decision. The issue of the limitation period for issuing the notice under section 73 of the Finance Act was not addressed due to the finding of no liability. The Court did not consider the invocation of the extended period of limitation without justification. As a result, the appellant's appeal was allowed, setting aside the Tribunal's order and upholding the Commissioner's order in favor of the appellant. Case-Laws Service Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76407