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2007 (7) TMI 98

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....f Service tax of Rs. 10,97,758/- and lakh at the time of hearing of the appeal by Commissioner (Appeals). 2. The demand is confirmed treating the applicant as a consignment agent. Whereas, the case of the applicant is that they have only Commissioner agent. The contention is that the applicants is receiving tea from the manufacturer. The tea is sold by the applicants to various customers and afte....