2006 (10) TMI 25

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....-in-Appeal No. 102/2004 dated 15-9-2004 by which the appellant's activity of canvassing to procure orders for M/s. JVSCL and M/s. JISC has been considered to come within the ambit of 'Clearing and Forwarding Agent'. The appellant contended that they were only carrying on the activity as a Commissioning Agent and they were not dealing with the goods in any manner. They were neither transporters nor....