https://www.taxtmi.com/caselaws?id=32624 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating they should not be considered a C & F Agent and charged service tax for the periods 2000-01 and 2001-02. The decision was based on the introduction date of service tax on commission agents, which was after the impugned period. The appeal was allowed, and the previous order was set aside. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sun, 29 Mar 2009 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32624 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a commission agent, stating they should not be considered a C & F Agent and charged service tax for the periods 2000-01 and 2001-02. The decision was based on the introduction date of service tax on commission agents, which was after the impugned period. The appeal was allowed, and the previous order was set aside. Case-Laws Service Tax Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32624