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2009 (5) TMI 49 - CESTAT, NEW DELHIBusiness Auxiliary Service – Selling of tea at a price fixed by the principal – SCN issued raise a demand under the category of ‘Clearing & Forwarding Agent’, which includes a ‘Consignment Agent’ – Held that conflicting views had been taken by the Tribunal on the issue of taxability of consignment agent as clearing and forwarding agent. It is well settled that when different views are prevalent about the applicability of a tax, extended period is not available to the revenue for the purposes of raising demands – demand set aside.
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