2009 (2) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k for the Appellant. A.K. Madan for the Respondent. [Order per D.N. Panda, Judicial Member.] - Ld. Counsel Ms. Asmita Nayak argues that the appellant was getting goods as a broker from the principal and keeping the same for sometime till buyer is found for selling the goods received from the principal. She submits that this is not a case of clearing & forwarding agency but a business auxiliary s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has made a finding that the goods are received from the principal by the appellant and those goods are also delivered to serve interest of principal itself. There are several orders passed by the Tribunal beginning from Larsen & Toubro case to hold that above activity is clearing and forwarding service. We have also gone through the judgment of this Tribunal in the case of Naresh Kumar & Co. (P.)....