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2009 (5) TMI 54 - AT - Service TaxClearing & Forwarding Agency – appellant submits that the authorities below having misconstrued the transactions, brought the appellant to the tax which is not legally permissible – Held that - The nature of transaction between Maruti Udyog and the buyer were sales of goods upon the order procured by the Maruti dealer which is the appellant. The invoices shown to us as appearing at pages 114 to 122 of the appeal folder were subject-matter of taxation under Central Sales Tax Act, 1956. The invoices clearly reflect that the buyer was the Commandant, Central Ordinance Depot and movement goods were from Gurgaon by Maruti to the buyer and that was at the risk of the buyer on delivery at Gurgaon itself. There is nothing available on the record to appreciate that the appellant acted as a consignee of the goods by the consignor Maruti Udyog Ltd. - a sale transaction cannot be converted into a service provided under the category of clearing and forwarding service – demand set aside.
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