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2008 (8) TMI 49 - CESTAT NEW DELHI
Goods sold on behalf of manufacturers as ‘consignment agent’ - Held that the ‘C&F Operations’ cannot be dissected into ‘Clearing’ and ‘Forwarding’ as they fall in the common category and hence all or any of the services of that category will be services provided by a ‘C&F Agent’, connected with ‘C&F Operations’ and would attract levy of service tax u/s 65(23) – revenue’s appeal allowed