Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 412 - CESTAT MUMBAIWaiver of pre deposit - Clearing and Forwarding Agents - Held that:- Appellant are engaged in the activity of marketing and selling of the products manufactured by their principal by procuring purchase orders for their principal. The goods are being dispatched by their principal directly to their customers and for introducing the customers to their principal-manufacturer they were getting commission. The said activity is not covered under the category of ‘Clearing and Forwarding Agents Service’ during the impugned period, 2000 to 2003. Therefore, the show cause notice as well as the adjudication order impugned, were not warranted - Decided in favour of assessee.
|