2012 (6) TMI 214

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... booking goods for the former. There was also prohibitory clause i.e. clause (2) refraining the appellant from carrying out such activity for any other transport. The appellant was getting commission @ 6.5 per cent of the booking amount. All these features clearly suggest that appellant’s earning was linked with transport charges extending its helping hand for marketing the service of M/s. Jaipur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... matter as explained in the show cause notice. Show cause notice shows that the appellant received commission from Jaipur Golden Transport Company. There is no evidence on record to show that the appellant has received commission for no service provided to the said Jaipur Gold Transport Company. Perusal of page 15 in appeal folder carrying agreement between the appellant and Jaipur Golden Tpt. Comp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X