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TMI Blog2018 (2) TMI 1614X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Asstt. Commr. (A.R) - for respondent ORDER Per : Ramesh Nair The fact of the case are that the appellant is engaged in acting as 'Wholesale dealer' for the sale of the product Jarda (Chewing Tobacco) under the brand name of 'Sarvotkrusht Nagpuri Jarda' manufactured by M/s. Gunaji Marotrao Thaokar & Co. In this regard the appellant M/s. Gunaji entered into an agreement and one of the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the appellant submits that as per the agreement, as well as bills raised by the manufacturer on the appellant and subsequent sale made by the appellant to various customers, the transaction between the manufacturer and the appellant is one of sale. During the sale of goods whatever discount was extended by the manufacturer M/s. Gunaji to the appellant is trade discount and the same is not a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises. Wholesale Distributor would be the owner of the goods once same are supplied to them by the manufacturer from the factory gate and the Wholesale Distributor shall take possession of the goods from the factory gate and shall transport the same to its godowns at its own expenses." It is observed from the above para that after supply of goods by the manufacturer the ownership o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer to the appellant cannot be construed as a commission and the same is not the subject matter of levy of service tax. It is further seen that the appellant also, after purchase of goods from the manufacturer further sold to various traders. A copy of the sale invoice issued by the appellant is scanned below: From the above invoice it can be seen that it is clearly a sale invoice under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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