2009 (2) TMI 119

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....nd for the Appellant. S.S. Katiyar for the Respondent. [Order per : P.G. Chacko, Judicial Member.]. - This application seeks waiver of pre-deposit and stay of recovery in respect of service tax amount of over Rs. 91 lakhs and equal amount of penalty besides, other penalties imposed on the appellant. During the period of dispute, it appears from the records, the appellants were rendering vari....

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....ed to show that the appellants never physically dealt with the goods procured by the principals from their customers. On the other hand, the learned SDR has also claimed support from some of the provisions of these agreements. He has particularly referred to the agreement between the appellants and M/s. Sone Vanaspati Ltd. This agreement provided that the agent (appellant) should, at all times, re....

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....for mere assistance by way of introducing customers to the principal, the commission charges would not have been levied in the above manner with reference to the quantity of goods involved in the transactions. The learned consultant, in his rejoinder, has made an endeavour to play down the significance of the debit notes. We have not found favour with the appellants inasmuch as the real nature of ....