CCE, Ghaziabad Versus M/s Naresh Kumar Co. (P) Ltd. - Service Tax - CESTAT NEW DELHI - Tri - Demand of service tax - Penalty u/s 76 - Appellants appointed as consignment agent - Department imposed demand holding that assessee carrying business of Clearing and Forwarding agents - Assessee contends that they were acting merely agent of the client and their activity did not come within the purview of Section 65(72) of the said Act, as they did not undertake services, normally rendered by Cleari................................... Service Tax - Case Laws
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