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TMI Blog2014 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is working on commission basis and is not engaged in the activity of receiving goods from the factory or premises of principal, warehousing these goods, receiving despatch orders, arranging despatch of goods as per the direction of the principal, maintaining records of the receipt and despatch of goods and preparing invoices on behalf of the principal cannot be held to be clearing and forwarding agent. The main activity of clearing and forwarding agent is that he receives the despatch orders from the principal and arranges clearance of the goods in terms of the directions of the principal. He is not free to sell or purchase the goods by his own choice - appellant is free to sell the goods to his customers in small lots. Such permission g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from time to time. The invoices are to be issued by the appellant in the name of principal including their name as consignment agent. 3. As is seen from the agreement the appellant has admittedly been appointed as consignment agent. The definition of clearing and forwarding agent, as appearing in Section 65 (25) of the Finance Act, 1994 means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent. The Revenues stand is that inasmuch as the definition of clearing and forwarding included consignment agent and inasmuch as the appellant is admittedly the consignment agent, he will get covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Videocon TV Manufacturer (P) Ltd. vs. CCE NOIDA, vide its Final Order No. 56452 /2013 dated 7.5.13, by referring to Tribunals Larger Bench decision in the case of Larsen Toubro Ltd. vs. CCE, Chennai reported in [2006 (3) STR 321 (Tri-LB)] has held that inasmuch as the assessee is working on commission basis and is not engaged in the activity of receiving goods from the factory or premises of principal, warehousing these goods, receiving despatch orders, arranging despatch of goods as per the direction of the principal, maintaining records of the receipt and despatch of goods and preparing invoices on behalf of the principal cannot be held to be clearing and forwarding agent. The main activity of clearing and forwarding agent i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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