Activity of procuring customers for foreign principal cannot be brought within scope of definition of `C&F Agent’ u/s 65(25) of Finance Act, 1994

DECIDED BY: HIGH COURT OF KARNATAKA, IN THE CASE OF: CST Vs. Acer India Pvt. Ltd., APPEAL NO: CEA No. 61 of 2007, DECIDED ON May 28, 2010 ________JUDGMENT_______ This appeal is filed by the Revenue by challenging the order dated 27.11.2006 passed in Final Order No. 1979/2006 by the Customs, Excise and Service Tax Appellate Tribunal (CESTATJ at Bangalore by raking the following substantial questions of law: i Whether the CESTAT is legal and correct in setting aside the impugned OIO No.18/2006 dated 26.2.2006 on the ground that the activities of the respondent did not fall under the taxable cate...