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2016 (3) TMI 110 - CESTAT NEW DELHI

2016 (3) TMI 110 - CESTAT NEW DELHI - 2016 (41) S.T.R. 479 (Tri. - Del.) - Classification of commission - Whether under Clearing and Forwarding Agents or Business Auxiliary Service - Respondents as per agreement were appointed as agents to assist procuring at best possible price and identifying vendors for medical equipment products for which they received commission - as per the agreement, respondents were appointed as agents exclusively for assisting in procuring the specified products at most .....

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. SINGH, MEMBER (TECHNICAL) AND MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) For the Petitioner: Shri B.B. Sharma, DR For the Respondent: None ORDER PER: SULEKHA BEEVI C.S. The appeal is filed by Revenue challenging the impugned order passed by Commissioner (Appeals) which set aside the levy of Service Tax on Clearing and Forwarding Agents services alleged to have be rendered by the appellants. 2. Brief facts are that the respondents entered into an agreement with Lucky Exports, a partnership firm .....

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nsultancy. The notice finalized in the Order-in-Original which confirmed service tax demand and penalty classifying the services under the category of Clearing and Forwarding Agent Services. In appeal the Commissioner (Appeals) set aside the same observing that the appellants have not performed any activities of C&F agents. Aggrieved the Revenue is before us. 3. The learned DR vehemently argued that the services would fall within the ambit of C & F agents. He drew our attention to the ag .....

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