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2013 (8) TMI 292 - CESTAT AHMEDABADRevision of order by the commissioner Section 84 – clearing and forwarding agent services section 65(23) – Whether the order in revision passed by the commissioner valid – appellants are engaged in sales and purchase of the goods on behalf of their principals and their commission is based upon the quantum of sale and purchase – in the view of department activity of the appellant would fall under the category of Clearing and Forwarding Agent services under the provisions of Section 65(23) of Finance Act, 1994 and are charged to Service Tax – Held that:- one of the conditions mentioned in section 84 (ii) is not fulfilled - the order-in-review passed by the commissioner was not as per the provisions - the order was set aside – appeal allowed.
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