No service tax on consignment agency services under clearing & forwarding agent service

M/s. Tinplate Company of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Conclusion: Assessee adid not receive any amount from TSL as and by way of consignment agent or towards providing any consignment agency service under the consignment agency agreement and also, assessee had cleared the converted goods on payment of central excise duty and charges for freight was included in the invoice value, therefore, no service tax was leviable on assessee on the consignment agency services under the category of “clearing and forwarding agent service”. Held: Commi...