2014 (1) TMI 1250

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....rakash Shah, Adv. PER : S S Kang Heard both sides. 2. Revenue filed this appeal against the adjudication order passed by the Commissioner of Service Tax, Mumbai. In the present case the respondents are having a agreement i.e. "Selling Agency Agreements" with M/s. Raymond Ltd. as per the agreement respondents were appointed as selling agent of M/s. Raymond Ltd. As a selling agent the respondent ....

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....ound that activity undertaken by the respondents were covered under the service of Clearing and Forwarding Agent. The adjudicating authority dropped the proceedings. 3. The contention of the Revenue is that as per the agreement entered into with M/s. Raymond Ltd. the respondents undertook activities such as keeping records of accounting relating to booking of orders, sale of goods, recovery of su....