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TMI Blog2018 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in the definition of Clearing & Forwarding Agent and therefore they are liable to pay the service tax - appeal dismissed - decided against appellant. - ST/449/2008-DB - Final Order No. 21062/2018 - Dated:- 31-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Sunil Singh, Manager For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest as applicable and proposing penalty under Section 75A, 76 and 78 of the Finance Act, 1994. The lower authority after due process of law confirmed the demand and imposed penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who rejected the said appeal. Hence the present appeal. 3. Heard both sides and perused records. 4. On behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, the appellant who is the selling agent is to sell the goods according the prevailing best market rates, profitably and as per the instruction to be given by the Principal from time to time and further the selling agent shall hold the goods of the principal as the property of the principal and shall not be entitled to offer such goods as security and borrow any money or take loans on pledge go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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