TMI Blog2016 (10) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... im for onward transportation as per the instruction of the Company officials. It is obvious that the activity undertaken by the respondent is not covered under any of the 6 CBEC Circular No. 543/7/97 TRU dated 11.7.97 in which the primary functions of C&F agents are enumerated, which will bring the activities of the respondent within the service of C&F agents. Neither the show cause notice nor the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat activities of the respondent would be covered by the services of C F agent. Accordingly, the original authority demanded the Service tax to the extent of ₹ 7,23,136 in his order dated 15.9.09 along with interest and imposition of penalties. The respondent challenged the order in original before the Commissioner (Appeals) who ruled in favour of the respondent. Hence, the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 11.7.97 in which the primary functions of C F agents are enumerated. a) Receiving the goods from the factory or premises of the principal or his agents; b) Warehousing these goods; c) Receiving dispatch orders from the principal; d) Arranging dispatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
