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2015 (3) TMI 744 - HC - Service TaxClearing and forwarding agent service - Whether in the facts and circumstances of the case, the finding of the Tribunal that the appellant/corporation is engaged in purchase/sale of liquor is a perverse finding and the Corporation is C & F agent as defined in Section 65(25) of the Finance Act, 1994 - Held that:- It is not disputed that if the corporation was engaged in sale and purchase of liquor for the State, then no service tax was payable. - The Tribunal has recorded a finding of fact that the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the State Government. It is finding of fact. No illegality in the finding has been pointed out. - No merit in appeal - Decided against Revenue.
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