2014 (8) TMI 412

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.... 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 sides. After hearing both the sides in deta....

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....ore 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' manufactured by WAPL and will utilize all its resources....