2009 (1) TMI 116

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..... he principal to its customers, so demand under head C/F Agent service is not justified – contention of appellant is accepted and held that an agent engaged only for procuring purchase orders for the vendor on commission basis cannot be treated as C/F agent - S/56 of 2007 - 18 of 2009 - Dated:- 1-1-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER A. P. Ravi for the Appellant. .....

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..... rs against which goods had been supplied by the principal to its customers. Such activity did not come within the scope of 'Clearing and Forwarding Agents' service. Reiterating the grounds taken in the appeal, the learned counsel for the appellants submits that the dispute has already been covered in favour of the appellants by a decision of the Larger Bench of the Tribunal in Larsen Toubro Lt .....

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..... s of the principals; (e) Maintaining records of the receipt and dispatch of the goods and the stock; and (f) Preparing invoices on behalf of the principals. On a perusal of the agreement between the appellants and M/s. Fomas Spa, it is seen that the appellants do not undertake any of the activities enumerated above. In the Larger Bench decision of the Tribunal cited by the appellants, it was .....

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