https://www.taxtmi.com/caselaws?id=273116 The Tribunal ruled in favor of the appellants, determining that the activities of a consignment agent should not be categorized under C&F agent service but under business auxiliary service. The decision was based on a previous ruling that established consignment agents cannot be treated as C&F agents. Consequently, the Tribunal set aside the department's orders and granted the appellants relief, emphasizing the importance of consistency in tax categorization decisions and the binding nature of prior judicial decisions in tax disputes. en-us Fri, 15 Dec 2017 00:00:00 +0530 Wed, 06 Jun 2018 12:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273116 The Tribunal ruled in favor of the appellants, determining that the activities of a consignment agent should not be categorized under C&F agent service but under business auxiliary service. The decision was based on a previous ruling that established consignment agents cannot be treated as C&F agents. Consequently, the Tribunal set aside the department's orders and granted the appellants relief, emphasizing the importance of consistency in tax categorization decisions and the binding nature of prior judicial decisions in tax disputes. Case-Laws Service Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273116