2017 (12) TMI 1563

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....llant Shri Sanjay Jain, A.R. - for the respondent JUDGEMENT Per S.K. Mohanty : The issue involved in both these appeals are identical. Accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellant is a consignment agent and is engaged in sale of goods, against receipt of the commission amount. The appellant is reg....

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....itiated for the subsequent periods i.e. 2009-2010, 2012-2013 and 2013-2014 on the identical issue, cannot be sustained in view of the decision of the Tribunal, in the case of the appellant itself. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides. 6. We find that in the case of the appellant itself, for the ear....