TMI Blog2015 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ued 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be supplied to Czech Company, the appellant directed the Indian seller i.e. M/s. Tyco Electronics Corporation India (P) Ltd. to ship the goods to the Czech entity. However, the invoices for the same were made on the Indian entity and VAT liability was also discharged on the transaction. The appellant raised export invoice on the foreign entity and received the export proceeds from their foreign p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant preferred an appeal against the said decision before the lower appellate authority, who rejected the appeal. Hence, the appellant is before us. 3. The ld. Counsel for the appellant submits that they are not a Commission agent of M/s. Tyco Electronics Corporation India (P) Ltd. They have placed a purchase order on M/s. Tyco Electronics Corporation India (P) Ltd. for the purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasing and reselling products. Since on resale, the appellant made mark up, the department sought to tax the same under the category of clearing and forwarding agency service. This Tribunal in that case held that the activity does not come under the category of Clearing Forwarding agencies service and on the transaction of purchase and sale, no Service Tax liability is attracted. Similarly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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