2011 (7) TMI 827

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....., for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this Appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the order rejecting the refund claim of the Appellant is upheld. 2. Briefly stated the facts of the case are that Appellant entered into agreement with....

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....ipal the Appellants are entitled for commission in respect of the goods and the agreement is termed as consignment stockiest and therefore took us to the various clauses of the agreement to submit that the Applicants are providing the taxable service. 5. We have gone through the agreement dated 1-6-1999. We find that the Appellants are appointed as consignment stockiest for selling resins.....