CESTAT not right in holding that service provided by a consignment agent not covered by sec. 65(25) of Finance Act

When the assessee is a consignment agent, as the definition of C&F agent includes consignment agents, CESTAT was not right in holding that the service provided by a consignment agent is not covered by section 65(25) of the Finance Act, 1994.

 CASE LAWS DETAILS

DECIDED BY: HIGH COURT OF KARNATAKA, IN THE CASE OF: CST Vs. Sangam Investments, APPEAL NO: CEA No. 32/2006, DECIDED ON April 8, 2010

FACTS

The revenue has come up in this appeal being aggrieved by the order passed by the CESTAT in Appeal No.ST/08/2004 dated 18.8.2005 in Final Order Nos.1531/2005 and 1532/2005 and Misc.Order No.523 and 524 raising the following substantial questions of law:

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