2006 (12) TMI 13

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..... ls) No. BR(01)01/STC/2005 dated 11-7-2005 by which he has upheld the order of the Dy. Commissioner No. 4447/2004 dated 21-2-2005 in a Service Tax matter. 2.Heard both sides. 3.The appellant is purchasing and reselling the products of several prominent manufacturers like Sundaram Fasteners Ltd., M/s Timken and M/s Eicher. There are agreements between the appellant and the respective manufacturers .....

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..... have purchased and sold from the principals as their distributor. On purchase of the goods, the ownership changes to the appellant and as owner, dealer or transferee of the goods, it was in his own interest to promote the sales activities and to make advertisement and keep the trained salesman and hence, they are part of the dealers job. This cannot be treated as service rendered to the principals .....

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