https://www.taxtmi.com/caselaws?id=402548 The Tribunal found that the appellant was not liable for service tax on consignment agency services as the agreement was not acted upon, and no amounts were received under it. Citing a precedent and a High Court decision, the Tribunal concluded that the appellant's activities did not attract service tax, as charges were included in the assessable value of goods on which excise duty was paid. Consequently, the Tribunal set aside the Commissioner's orders, allowing the appeals with consequential relief. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 06 Jan 2021 13:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402548 The Tribunal found that the appellant was not liable for service tax on consignment agency services as the agreement was not acted upon, and no amounts were received under it. Citing a precedent and a High Court decision, the Tribunal concluded that the appellant's activities did not attract service tax, as charges were included in the assessable value of goods on which excise duty was paid. Consequently, the Tribunal set aside the Commissioner's orders, allowing the appeals with consequential relief. Case-Laws Service Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402548