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TMI Blog2011 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... s - appellants are not acting on behalf of the manufacturers for selling of the goods, rather the appellants are purchasing the goods from the manufacturers and selling the same to the buyers who visit the showroom - Appeal is allowed - ST/89/2004 - 157/2011 - Dated:- 22-2-2011 - S/Shri S.S. Kang, P. Karthikeyan, J. REPRESENTED BY : Shri K.K.G. Nair, Consultant, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellants filed this appeal against the Revision Order No. 1/2004-2005 dated 4-8-2004, passed by the Commissioner under Section 84 of the Finance Act, 1994. The appellants are Coir Board, a Central PSU, constituted under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not acting on behalf of the manufacturers of the coir products. The Board vide Circular F. No. B.43/7/97-TRU, dated 11-7-1997 has issued a clarification in respect of functions of C F. The contention is that the appellants are not receiving the goods from the manufacturers premises, rather the manufacturers of coir products are supplying the goods to the appellants. The appellants are also not receiving despatch orders from the manufacturers, rather the appellants are buying the products from different manufacturers and selling the same to different buyers who visit the showroom and not as per the directions of the manufacturers. Invoices are also prepared in the name of Coir Board only. Therefore the appellants are not providing any ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the Board s Circular, the C F agent generally undertakes six activities. The appellants are not receiving the goods from the factories or premises of the manufacturers, rather in the present case, the manufacturers of coir products are supplying the goods to various stores of the appellants. The appellants are identifying the buyers and not receiving the despatch orders from the manufacturers nor raising any despatch order of the goods as per directions of the manufacturers. Invoices are prepared in the name of Coir Board itself at the time of sale of the goods and not in the name of manufacturers. The appellants are purchasing and selling the coir products manufactured by different small scale manufacturers though the goods were pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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