https://www.taxtmi.com/caselaws?id=147 The Tribunal ruled in favor of the appellant, setting aside the order to pay service tax under Section 65(105)(j) of the Finance Act, 1994. The Tribunal determined that the appellant's activities as a consignment agent for M/s. Cipla Limited did not fall under the category of "clearing and forwarding agents," as contended by the Commissioner of Central Excise (Appeals). By analyzing the specific clauses in the agreement between the parties, the Tribunal concluded that the appellant's role aligned more with that of a consignment agent rather than a clearing and forwarding agent, thus exempting them from liability for service tax. en-us Tue, 27 Apr 2004 00:00:00 +0530 Sat, 25 Feb 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147 The Tribunal ruled in favor of the appellant, setting aside the order to pay service tax under Section 65(105)(j) of the Finance Act, 1994. The Tribunal determined that the appellant's activities as a consignment agent for M/s. Cipla Limited did not fall under the category of "clearing and forwarding agents," as contended by the Commissioner of Central Excise (Appeals). By analyzing the specific clauses in the agreement between the parties, the Tribunal concluded that the appellant's role aligned more with that of a consignment agent rather than a clearing and forwarding agent, thus exempting them from liability for service tax. Case-Laws Service Tax Tue, 27 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147