TMI Blog2009 (2) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation etc., of the goods – they further submitted that such service would not qualify to be ‘clearing and forwarding agent’s service’ (C & F service) to be taxed under the service tax provisions of the Finance Act, 1994 – Tribunal observed that the real nature of the transactions between them and their principals requires to be deciphered not only from the text of the agreements but also fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendering various kinds of assistance to certain parties in terms of agreements entered into between them. These agreements designated the appellants as 'agents' of the other contracting parties referred to as 'principals'. It is the case of the appellants that, under these agreements, they were only assisting their principals by way of procuring orders as also by way of rendering assistance in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t all times, render his best assistance in procuring imported oil and thereby to promote the sales of the principal. It also obligated them to introduce agencies who could undertake to guarantee for clearing, handling and transportation of the goods and for security of the consignments in storage. The learned SDR has discerned from these provisions that the appellants were expected to deal with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... real nature of the transactions between them and their principals requires to be deciphered not only from the text of the agreements but also from other documents like debit notes associated therewith. In this view of the matter, the genuineness of the appellants' claim of not having physically dealt with the goods in the course of rendering assistance to their principals is in serious doubt. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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