A Del Credere Agent is not liable to pay service tax in respect of service rendered by it prior to 16-6-2005

CASE LAWS DETAILS DECIDED BY: HIGH COURT OF KARNATAKA, IN THE CASE OF: CST Vs. Raj Rajeshwari International Polymers (P.) Ltd., APPEAL NO: C. E.A. No. 41/2006 , DECIDED ON March 5, 2010 FACTS The assessee is rendering service to Indian Petrochemicals Corporation Ltd. (IPCL) Vadodarz, Gujarat, under two different agreement. Under one agreement it is rendering service as C&F Agent and another agreement as a Del Credere Agent. The assessee was paying service tax in respect of service rendered by it to IPCL based on the C & F Agent agreement. The dispute is related to 1-9-1999 to 31-12-200...