TMI Blog2018 (3) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... of STR - Held that: - neither the contracts made between the appellant with service recipients nor such conditions, which were required to be specified to be a Pure Agent were not specified and spelt out in the said SCN. It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not satisfied by the appellant - the allegations are bald and the SCN is not sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the service recipients, the Audit Officers found that the conditions of Pure Agent were not being satisfied by them in case of the charges viz; Manpower, Telephone expense, freight on Stock Transfer, loading unloading charges, Stationary Charges, Courier, Packing, Electricity, Office Godown expenses, and therefore, the benefit of Rule 5(2) did not appear to be available to them and all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
