CESTAT explains difference between consignment & commission agent

Enbee Education Centre Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The Enbee Education Centre Pvt Limited vs. Commissioner of Central Excise & ST case before CESTAT Ahmedabad delves into the nuanced difference between a ‘consignment agent’ and a ‘commission agent.’ The judgment, argued by Counsel Mahesh Raichandani and Anshul Jain, provides crucial insights. Case Background: The appellant, engaged in Commercial Training or Coaching Services, faced a service tax demand for ‘Business Auxiliary Services.’ The dem...