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TMI Blog2008 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... when principal sent the consignments directly to their buyers – held that transport of materials directly to its buyers by principal against orders procured by assessee do not attract service tax under the head ‘C&F Agents’ – but tax is attracted when goods were received by assessee and forwarded to buyers on instruction of principal – matter remanded to redetermine the liability of assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee seeks to vacate the demand relying on the Circular of the CBEC clarifying the scope of C&F Service and submits that only where the appellant forwarded goods after receiving them as per instructions of TPL/TAC, the tax under the head 'C&F Agents' was attracted. The Ld. Counsel for the appellants submits that in all cases in the case of TPL and in several cases in the case of TAC, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f materials directly to its buyers by TAC and TPL against orders procured by Abirami do not attract service tax under the head 'C&F Agents'. Where the goods were received by the appellants and forwarded to buyers on the instructions of the principal, tax is due and has to be paid. This had happened only in a few cases in the material period, in the case of TAC. All the consignments against orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own or through the authorized transporters of the principal; (e) Maintaining records of the receipt and dispatch of goods and the stock available at the warehouse; (f) Preparing invoices on behalf of the principal." 3.1 As regards the cum-duty benefit, the following Explanation, though introduced to explain the scope of taxable value on 10-9-2004 does not say that it is retrospective, has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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