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2008 (5) TMI 167 - CESTAT BANGALOREAppellant, manufacturer appointed M/s. Shatabdhi as their ‘Consignment Sale Agent’ to effect sales, stock the products at the price fixed by them - ownership of the goods remain with appellants - M/s. Shatabdhi was paid a commission on the net realized sales – agent paid service tax as C/F agent on commission collected from appellant – held that agent is not covered as C/F agent – hence refund claimed by appellant is rightly entitled because incidence of service tax is born by appellant himself
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