2009 (2) TMI 137

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..... ellant was getting goods as a broker from the principal and keeping the same for sometime till buyer is found for selling the goods received from the principal. It is submitted that this is not a case of clearing & forwarding agency but a business auxiliary service. Appellant relies on paras 17 to 21 of the agreement between the parties. According to the appellant, the appellant only furthers busi .....

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..... he principal. She submits that this is not a case of clearing & forwarding agency but a business auxiliary service. She relies on paras 17 to 21 of the agreement between the parties. According to her, the appellant only furthers business of principal as an agent. Therefore the appellant should succeed when the law was not in force, even to bring business auxiliary services into tax net. 2. Ld. DR .....

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..... ding service. We have also gone through the judgment of this Tribunal in the case of Naresh Kumar & Co. (P.) Ltd. v. CST [2008] 15 STT 161 (Kol.-CESTAT) where there was a detailed analysis of C&F Services done. Added to that, Tribunal had also occasion to examine the case of Karam Chand Thappar v. CST [2008] 15 STT 105 (Kol.-CESTAT) and noted the characteristics of agreement which is decisive to d .....

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