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2014 (8) TMI 26 - AT - Service TaxC&F agent service - Assessee appointed as market organisers by PPL - Held that:- assessee are performing the function of only placing the order for commissioning is also evidenced by the documents - C&F agreement with Heera Drug House is entirely different from the agreement entered into between the agreement and PPL here which again supports the case of the appellant. Further records show that while placing purchase orders, appellant indicates the name of C&F agent through whom goods have to be supplied which would also show that appellant cannot be a C&F agent - role of the appellant is more appropriately covered by business auxiliary service and not C&F agent service has considerable force. Accordingly, we find that the impugned order cannot be sustained - Decided in favour of assessee.
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