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2011 (9) TMI 494 - AT - Service TaxClearing & Forwarding Agent or Distributor's Agreement - Parties involved: IPCL, Appellant, Buyers - Transportation and unloading charges are paid by IPCL, Property in goods remained with IPCL, Insurance was also organized by IPCL ,Bill and money was raised by appellant on their account. On detailed analysis of agreement following observation were recorded :- Agreement talks about appointment of Distributor, Could sell the product at price lower than indicated by company, Amount to be deposited subject to which goods will be released to the appellant for further sale, Product to be sold in original packing and original trade name, Unsold goods lying with the distributor title shall continue to vest in the hands of IPCL - Held That:- All the above condition state that the appellant were appointed as Distributors and not C&F Agent.- Decided in favor of assessee.
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