Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 171 - HC - Service TaxClearing and forwarding agent services- the appellant was that they are consignment agents of two manufacturers, namely, Bayer ABS Limited and SRF Polymers Limited. It was their case that they being consignment agents and stockists are not liable to pay service tax, as they are neither clearing agents nor forwarding agents. In the light of the decision of CCE v. Kulcip Medicines (P.) Ltd. 2009 -TMI - 33117 - PUNJAB AND HARYANA HIGH COURT, held that- appellant being a consignment agent, is not liable to pay service tax under the category of C&F agent. Thus, allow the appeal.
|