2009 (10) TMI 6

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..... records for receipts, sales, preparation of periodical statements about stock position, collection of amount from the clients on behalf of their principals and remittance of the amount collected from the clients and undertaking of payment of taxes and rental charges of godown etc. on behalf of the principals – held that – the activity can not be held to be a clearing and forwarding services so as .....

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..... out stock position, collection of amount from the clients on behalf of their principals and remittance of the amount collected from the clients and undertaking of payment of taxes and rental charges of godown etc. on behalf of the principals. There is no dispute that the goods are cleared by the principals to the assessees. In other words, the assessee do not undertake clearance of goods from the .....

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