TMI Blog2008 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ” – services of commission agent were brought under tax net only w.e.f. 1/7/2003, which shows that Parliament has treated Commission agent separately from C/F Agent - in the light of the Larger Bench decision in Larsen & Toubro Ltd. case, respondents can only be held to be Commission Agents – therefore demand was rightly set aside - S/111 OF 2006 - 513 OF 2008 - Dated:- 16-5-2008 - P.G. CHACKO, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes in respect of the goods dispatched. (c) They have been appointed as "Sole Marketing Agents" by the principals for their products, i.e., for marketing the products and for collection of the amounts from the customers." The appellate authority proceeded to find that the party did not undertake (a) clearing goods from the factory of their principal; (b) storing the goods in their premises; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the decision in Prabhat Zarda Factory (P.) Ltd. 's case (supra) was overruled by the Larger Bench of the Tribunal in Larsen Toubro Ltd. v. CCE [2006] 4 STT 231 (CESTAT - New Delhi). Para 9.3 of the order of the Larger Bench is reproduced below:- "An agent engaged only for procuring purchase orders for the vendor on commission basis does not engage in any of the above activiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of another person and causes sale or purchase of goods, or provision or receipt of services, for consideration, and includes any person who, while acting on behalf of another person: deals with goods or services or documents of title to such goods or services; or collects payment of sale price of such goods or services; or guarantees for collection or payment for such goods or services; or unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the orders so procured."(p. 236) 3. I find that, on the very facts recorded by the lower appellate authority, which have not been challenged, the respondents can only be held to be Commission Agents in the light of the Larger Bench decision. It is also pertinent to note that the case law relied on by the appellant is no longer good law as the same was overruled by the Larger Bench. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
