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TMI Blog2017 (10) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... he principal has appointed the appellant for the purpose of effecting consignment / commission sales to their goods. It is not stated in the agreement that the appellant has to undertake clearance of the goods from the principal. This makes it clear that the appellant does not fall within the category of clearing and forwarding agent service - appeal allowed - decided in favor of appellant. - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed equal penalty under section 76 and 78 of the Finance Act besides imposing penalty under section 77 of the Act. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, learned counsel Ms. Cynduja Krishnan adverted to the commission sales agreement and argued that the appellant was appointed as a commission sales agent and was not doing any acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... causes sale or purchase of goods on behalf of another person for a consideration which is based on the quantum of such sale or purchase. The appellant had produced copies of the agreement before the adjudicating authority who has not considered the contentions put forward by the appellant. 3. The learned AR Shri B. Balamurugan reiterated the findings in the impugned order. He stressed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise Vs. Kulcip Medicines Pvt. Ltd. - 2009 (14) STR 608 (P H), it has been held that if the goods already cleared by the principal, the recipient who receives the goods, stores them and sells them cannot be held to be a clearing and forwarding agent so as to be liable to service tax under this category. 6. Following the said judgment, we hold that the demand is unsus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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