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TMI Blog2014 (1) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... In these circumstances, we find no infirmity in the impugned order whereby the adjudicating authority held that respondents are not undertaking any activity which falls under the name and scope of C&F service - Decided against Revenue. - ST/190/08-Mum - Final Order No. A/2056/2013-WZB/C-I(CSTB) - Dated:- 18-9-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri V K Agarwal, Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r regular invoice and a copy of the same was marked to the respondents. The respondents were responsible for recovery of the sums against the goods dispatched from the factory to the dealers. The respondents were catering for the marketing of the goods by managing, supervising and developing the market and recovery of all sums due from dealers against the sale of the goods by M/s. Raymond Ltd. Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate dated 14.7.1997, whereby it has been clarified that Clearing and Forwarding Agent normally undertakes the following:- (a) Receiving the goods from the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving dispatch orders from the principal; (d) Arranging dispatch of goods as per the directions of the principal by engaging transp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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