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2011 (2) TMI 684 - CESTAT, BANGALOREClearing and Forwarding (C & F) service - Circular F. No. B.43/7/97-TRU, dated 11-7-1997 - appellants are not receiving the goods from the factories or premises of the manufacturers, rather in the present case, the manufacturers of coir products are supplying the goods to various stores of the appellants - appellants are purchasing and selling the coir products manufactured by different small scale manufacturers though the goods were purchased on credit basis which is normal trade practice and the appellants were retaining only 15% of profit to maintain their offices or showrooms - appellants are not acting on behalf of the manufacturers for selling of the goods, rather the appellants are purchasing the goods from the manufacturers and selling the same to the buyers who visit the showroom - Appeal is allowed
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