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2015 (1) TMI 227 - AT - Service TaxBusiness Auxiliary Service - Commission Agent service - Held that:- Invoice clearly shows that VAT liability has been discharged which indicates the sales of wire harness by Tyco Electronics Corporation India (P) Ltd. to the appellants. The appellant has also issued an export invoice to the foreign buyer and has realised the export proceeds. These documents on records clearly evidence that the transaction involved is one of purchase and sale of goods by the appellant on a principal-to-principal basis and not as an agent of anybody else. Following the decision of this Tribunal in the case of Pratap Singh & Sons cited [2006 (12) TMI 13 - CESTAT,MUMBAI], we set aside the impugned order - Decided in favour of assessee.
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