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TMI Blog2008 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... (PB), - Dated:- 19-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J), Shri Anil Singh Sisodia, Advocate, for the Appellant. Shri A.K. Madan, SDR, for the Respondent. [Order per : P.K. Das, Member (J) (for the Bench)]. - The issue involved in this case is whether services provided by the appellant is falling under the category of "clearing and forwarding agency" during the period 2003-2004. 2. Learned advocate submits that the appellant is a selling agent of M/s. Raymond Ltd. In this connection, he drew the attention of the Bench to selling agency agreement between the appellant and M/s. Raymond Ltd. He submits that the appellant procured the orders from the dealers and getting the commission thereon. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19) of Section 65 commission agent is a person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for consideration, and includes any person who, while acting on behalf of another person: deals with goods or services or documents of title to such goods or services; or collects payment of sale price of such goods or services; or guarantees for collection or payment for such goods or services; or undertakes any activities relating to such sale or purchase of such goods or services. This clearly shows that the activity of mere procurement of purchase orders for the principal on commission basis of a commission agent is treated separately by the Parliament from the activities of a cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king orders from various dealer and sub-dealer of the state, conveying the orders to Raymond, who in turn directly despatch the goods to the respective Dealers under Invoice of Raymond Ltd. 3. Jitendra Nath Sons is neither receiving any goods from Raymond, nor arranging the storage or/warehousing of goods. We are also neither receiving any despatch orders the goods, from Raymond nor arranging for any despatch of the goods, since were are not physically handling any goods. 4. Further we are also not preparing any Invoices on behalf of Ramond Ltd. Since the same is done directly by Ramond Ltd. 5. Jitendra Nath Sons has also not handled or sold any goods on consignment basis for Raymond Ltd. or for any other manufacturer." 5. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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