https://www.taxtmi.com/caselaws?id=3421 The tribunal upheld the Assistant Commissioner's decision, ruling that the appellants, as manufacturers and exporters, were not liable for Service tax as Clearing & Forwarding Agents for appointing an agent in Bangladesh. The judgment clarified that the appellants did not fall under the C&F Agent category, emphasizing that they acted as exporters of their own goods, not as agents for manufacturers. The tribunal found that the service provided in Bangladesh was not subject to Service tax as it was consumed outside India, rejecting the Commissioner's arguments and concluding that the appeal had merit. en-us Thu, 06 Sep 2007 00:00:00 +0530 Mon, 30 Jun 2008 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3421 The tribunal upheld the Assistant Commissioner's decision, ruling that the appellants, as manufacturers and exporters, were not liable for Service tax as Clearing & Forwarding Agents for appointing an agent in Bangladesh. The judgment clarified that the appellants did not fall under the C&F Agent category, emphasizing that they acted as exporters of their own goods, not as agents for manufacturers. The tribunal found that the service provided in Bangladesh was not subject to Service tax as it was consumed outside India, rejecting the Commissioner's arguments and concluding that the appeal had merit. Case-Laws Service Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3421