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2014 (11) TMI 751 - AT - Service TaxC&F Agency Services - Commissioner set aside demand - Held that:- sales representative appointed by the respondent were only canvassing orders and they were not received or clearing and forwarding the goods manufactured by the appellant. For canvassing the orders and pursuing the delivery of the goods, the sales representatives were paid a commission. This activity of the sales representative, by no stretch of imagination, can be called clearing and forwarding service and, therefore, we do not find any infirmity in the order passed by the lower appellate authority - Decided against Revenue.
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