TMI Blog2014 (5) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... the said activity of trading as falling under C & F category. We find that definition of C & F agent as is given under Section 65(25) of Chapter V of the Finance Act, 1994 refers to the activities which are much more that the mere procurement of orders for the clients on commission basis. The Circulars issued by the Board, on the basis of which trade notice were issued by various Commissionerates, details the said activities as covering receiving of the goods from principal, warehousing goods received, dispatching the goods from the principal, arranging dispatch of goods as per the directions of the principal, maintaining record of receipt, dispatch of the goods and stock available at the ware house and preparing facts on behalf of the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax of Rs. 3,48,899/- for the period 2000-2001. The said show cause notice culminated into an order passed by the adjudicating authority confirming the tax as also imposing penalties under various section of the Finance Act, 1994. 2. As against the above order, the appellants filed an appeal before Commissioner (Appeals). It was contended by them that they were procuring orders for their clients on commission basis and were not dealing with the goods on behalf of their clients. As such, the activity carried out by them could not be covered by C F agent services. They also contended that the reliance by the lower authorities on the Tribunal s decision in the case of Prabhat Zarda Factory [2002 (50) R.L.T. 326 (CESTAT - Kol.) = 2006 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category. We find that definition of C F agent as is given under Section 65(25) of Chapter V of the Finance Act, 1994 refers to the activities which are much more that the mere procurement of orders for the clients on commission basis. The Circulars issued by the Board, on the basis of which trade notice were issued by various Commissionerates, details the said activities as covering receiving of the goods from principal, warehousing goods received, dispatching the goods from the principal, arranging dispatch of goods as per the directions of the principal, maintaining record of receipt, dispatch of the goods and stock available at the ware house and preparing facts on behalf of the principal. As such, it is seen that the definition cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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