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2008 (9) TMI 178 - CESTAT, KOLKATAAppellants have worked as a commission agent receiving commission from manufacturers for procuring orders. They do not receive goods or hand over goods or provide warehousing facilities. They also do not receive dispatch orders or arrange for dispatch of goods. They are also not concerned with preparation of invoices on behalf of the principal and receipt of the value for the goods - appellants cannot be held as C & F Agent - service tax on commission agent was introduced only w.e.f. 10-9-2004
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