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2016 (1) TMI 66 - CESTAT MUMBAIClearing and forwarding agent (C&F agent) services - appellant is a distributor of Indian petrochemicals Corporation Ltd. - Scope of the distributor agreement entered by IPCL and the appellant - Held that:- appellant is required to function as distributor and is required to sell the products at a price as per the list price and remit the sale proceeds to IPCL appellant is responsible for discharge of all sales tax liability as dealer under the relevant clause; is required to sell the products as per distribution norms of IPCL; required to disclose as distributor and effect sales of products of IPCL on appellants own bills. Identical issue in respect of a distributor of IPCL. In more or less of the same kind of agreement was considered by the Tribunal (in majority decision) in the case of Hardik Industrial Corporation [2011 (9) TMI 494 - CESTAT, AHMEDABAD].
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