2018 (4) TMI 766

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....pondent: Mr. R. K. Maji, D.R. Per: S.K. Mohanty These appeals are directed against the impugned order dated 16.07.2013 passed by the Commissioner, Central Excise (Appeals), Jaipur. In this case, the services provided by the appellant to various Tea companies as consignment agents were interpreted by the Department that the same should fall under the taxable category of C & F Agent service. Acc....

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....s set aside the demand, holding that consignment agent cannot be called as the C & F agent for the purpose of payment of service tax. 2. On the other hand, the Id. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 3. Heard both sides. 4. We find that the issue arising out of the present case, whether the activity of consignment agent should be covered under th....