2014 (8) TMI 341

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....ent : Shri S.K. Sarwal, Advocate JUDGEMENT PER: ARCHANA WADHWA; Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, we find that the respondent is authorised dealer of M/s. Punjab Alkalis and Chemicals Ltd. under a proper dealership agreement. The dispute is as to whether the respondent is to be con....

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.... and sale invoices raised by them, for the relevant period. Ongoing through these records it is observed that the appellant first purchased the goods from PACL and then sold the same to the customers at the higher/ lower rates than the purchase prices. In a few cases where the sale price is lower than the purchase price, the appellant charge the difference from PACL as price RD (rate difference) a....

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..... Appellant No.1 is buying goods on his own account, and payments are being made by him to M/s APCL from his account; and it is he who is responsible for any payment default or any liability which may accrue during the sale of goods vis-a vis his buyers. Therefore, it transpires that there exists a relationship of buyer and seller between PACL and the appellant No.1. It is further corroborated fro....

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....ch the appellants are not liable to pay service tax on the sale and purchase of goods as held by the Hon'ble CESTAT in the case of South East Corpn. Vs. CCE - reported as- 2007(8) STR. 405(Tri. Bang.) and in Vallamattam Communications vs. CCE - reported as - 2008(12)STR. 267(Tri. Bang.), Chetan traders v. CCE - reported as - 2008(13)STR. 419(Tri. Del.) 4. As against the above findings of the Co....