2014 (8) TMI 412

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....hmukh, Advocate, for the Appellant. Shri V.R. Kulkarni, Dy. Commissioner (AR), for the Respondent. ORDER The appellant are in appeal along with an application for stay against the impugned order wherein service tax demand of Rs. 1,62,724/- has been confirmed under the category of 'Clearing and Forwarding Agents' for the period 2000 to 2003 against the appellant. 2. Heard both the ....

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.... Against the said order, the appellant is before us. 4. We have carefully gone through the agreement dated 3-12-2002. Clauses 3 and 4 of the agreement, which are reproduced herein below, clearly stipulates the activity undertaken by the appellant : "3.     WPCL (the 'Agents') shall be responsible for the sales, marketing & sales promotion of all 'The Products' manufa....