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    <title>2017 (2) TMI 1354 - CESTAT NEW DELHI</title>
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    <description>Consignment agent services for the disputed period before 10.09.2004 were not liable to service tax because such services had not been brought within the tax regime, and a consignment agent could not be equated with a clearing and forwarding agent merely to sustain the demand. The Tribunal followed settled precedent applying the same principle on identical or similar facts and held that the service tax demand was unsustainable. The impugned orders were set aside, and both appeals were allowed in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=273124</link>
      <description>Consignment agent services for the disputed period before 10.09.2004 were not liable to service tax because such services had not been brought within the tax regime, and a consignment agent could not be equated with a clearing and forwarding agent merely to sustain the demand. The Tribunal followed settled precedent applying the same principle on identical or similar facts and held that the service tax demand was unsustainable. The impugned orders were set aside, and both appeals were allowed in favour of the assessee.</description>
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      <pubDate>Tue, 14 Feb 2017 00:00:00 +0530</pubDate>
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