2015 (6) TMI 121

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..... depicted in the appellate order does not appeal to common sense that the appellant carried out clearing and forwarding service when Department has not brought out which are the consignments he cleared and origin and destination of the goods for forwarding. - Decided in favour of assessee. - ST/103/2005 - Final Order No. A/40357/2015 - Dated:- 6-4-2015 - D N Panda, Member (J) And R Periasami, M .....

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..... ate of the volume of competitor's business. Such reports shall also contain information and details regarding the market potential and prospects of business for the products and any other additional information as required by RIL from time to time. v. Furnish the true and correct information and details regarding the financial soundness, reputation and goodwill of the customers in the marke .....

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..... inance Act, 1994 meaning any person which is engaged in providing any service either directly or indirectly with the clearing and forwarding operation in any manner to any other person and includes consignment agent. This definition of the term 'clearing and forwarding agent' makes clear that activity should be confined either directly or indirectly in connection with the clearing and forw .....

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