2014 (8) TMI 412

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..... g dispatched by their principal directly to their customers and for introducing the customers to their principal-manufacturer they were getting commission. The said activity is not covered under the category of ‘Clearing and Forwarding Agents Service’ during the impugned period, 2000 to 2003. Therefore, the show cause notice as well as the adjudication order impugned, were not warranted - Decided .....

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..... l. 3. The facts of the case are that the appellant are the sole selling agent of their principal, namely, M/s. Weikfield Agro Products Limited and are engaged in the activity of sales promotion of the products of their principal. Revenue was of the view that the activity undertaken by the appellant falls under the category of Clearing and Forwarding Agents Service , therefore, on the basis of .....

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..... buyers, and convey the same to WAPL for direct supplies to WPCL s customers. The ownership of goods shall pass directly from WAPL to the buyers WPCL will not acquire any ownership of the goods for any reason whatsoever. On perusal of the said clauses, we find that the appellant are engaged in the activity of marketing and selling of the products manufactured by their principal by procuring .....

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