TMI Blog2009 (9) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... t undertake any clearance themselves - if goods are already cleared by the manufacturer and received by a dealer who, in turn, forwards the goods to buyers, the dealer cannot be held to be a C&F agent rendering C&F Agent service so as to make him liable to levy of service tax – demand is not sustainable - S/170/07 & S/CO/12/08 - 1224/2009 - Dated:- 9-9-2009 - Ms. Jyoti Balasundaram, Vice-Presid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fertilizers Ltd., Manali as under :- "2.00 OBJECT OF THE AGREEMENT: The Contractor having agreed to provide warehousing space to the extent required from time to time at each of the agreed location and to render any or all of the services listed below promptly and efficiently to the satisfaction of the Company as per the terms and conditions mutually agreed; and the company on its part have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as advised from time to time. 4.30 DELIVERY of PRODUCTS TO MFL CUSTOMERS : Deliver the products to the Company's customers at the warehouse as per MFL's authorization thru specified documents, viz. Warehouse Release Order (WRO), Delivery Order (DO), Warehouse Release Order-cum-Product Acceptance (WROPA), etc. From the above clauses, it is clear that the assessees receive products already c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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