2017 (10) TMI 847

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.... Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench Brief facts of the case are that a show cause notice was issued to the appellant raising demand for discharging the service tax under the category of 'Clearing and Forwarding Agency Service'. The appellant contested the show cause notice stating that they were only rendering commission sales agent services and were not indul....

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....products of the principal are supplied to the appellant on consignment basis and appellant sells the products to the customers and such activity will not come under the purview of clearing and forwarding agency service. The findings of the Commissioner (Appeals) that the appellant is not merely a commission agent receiving orders from the principal but an agent maintaining godown, undertaking clea....

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.... 5. We have perused the copy of the agreement produced by the appellant. The agreement is named as commission sales agreement and the activity entrusted with the appellant is that of commission sales agent. It is specifically stated that the principal has appointed the appellant for the purpose of effecting consignment / commission sales to their goods. It is not stated in the agreement that th....