TMI Blog2007 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the principal – in view of tribunal’s decisions, Trade Notice No. 59/99, DGST clarification issued in October 2003, judgment of the Chennai Bench in Sangamitra Services Agency case tax liability doesn’t arise - ST/204 & 196/2006 - 1463 & 1464/2007 - Dated:- 19-12-2007 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per S. L. Peeran, Member (J)]. -1. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in relation to clearing and forwarding operations done in the capacity of consignment sales agents. This is under dispute. 2. The learned Counsel appearing for the appellants submits that the issue is no longer res-integra as this Bench of the Tribunal in case of Nandini Warehousing Corporation v. Commissioner of Central Excise, Belgaum [Final Order No. 451/2007 dated 13-4-2007] [2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fully settled in the assessee's favour. The cited Final Order referred to the judgment of the Chennai Bench rendered in the case of Sangamitra Services Agency (supra) . As the issue is fully decided in the assessee's favour, therefore the impugned order is not correct. The appeals are allowed with consequential relief. (Pronounced and dictated in the open Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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