2013 (12) TMI 378

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..... os therefore No activity covered by the definition of C & F Agency services was being undertaken by them - Held that:- Original Adjudicating Authority having dropped the demand, the appellant would be on their stay on the above point. Nothing has been shown to us indicating that the appellants were acting as C & F Agent for the principal. On the other hand, we find that the appellants were buying .....

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..... t from the company as a trader under the company s sales invoices and sold cement to petty customers from their shop under their own sales bills/cash memos. No activity covered by the definition of C F Agency services was being undertaken by them. The above plea stands accepted by the Original Adjudicating Authority, who dropped the demand. 2. The said order was reviewed by the Commissioner an .....

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