medicines. The price list indicated the payment of annuity to its customers and agents who purchased the medicines. The scheme was that purchases below ... annuity gradually increases and the maximum was 101/2% payable to customers or agents who made purchases totalling
Commercial or Industrial Construction Service
(4) Courier Service (Outward)
(5) Custom House Agent Service
(6) Transport of Goods by Road
(7) Manpower Supply Agency Service ... case of CCE, Delhi-III vs.
Bellsonica Auto Components India P. Ltd - 2015 (40) STR 41 (P&H).
For Custom House Agent Service, credit
order is against the order of the Commissioner of Customs suspending the Custom House Agents licence granted to the appellant.
2. The reason ... been sublet, is grave enough to justify immediate suspension. The Custom House Agent, by the very definition in the regulation, must have authority. She cites
five Customer Companies are not natural persons but impersonal bodies.
24. The word 'distributor' is understood in commerce as an agent ... case of the Central Excise Authorities that the five Customer Companies are the agents of the petitioner company. The Customer Companies are not distributing
Service Tax paid on Business Support Services provided by the Custom House Agents, Octroi Agents and Freight Forwarders with respect to export of final products
Tariff Act, 1985 - Sub heading 7101.80 ibid."
In the case of CCE, Chandigarh v. Markfed Vanaspati and Allied Industries reported ... from Rs. 2.00 to Rs. 2.50 per kg, directly from the customers/Commission agents. Appellant not raised any invoices as Fictitious firms and diverted
Commissioner of Central Excise, Customs &
Service Tax, Bhubaneswar.
M/s. B. M. Enterprises
Appellant (s)
Vs.
CCE, Customs & Service Tax, BBSR-I
Respondent ... business as a forwarding agent contracts solely as agent so as to establish a direct
contractual link between his customer and a carrier (or possibly
after taking note of various precedent decisions, held that Custom House Agent services availed in respect of goods exported on FOB basis
five Customer Companies are not natural persons but impersonal bodies.
31. The word distributor is under stood in commerce as an agent ... case of the Central Excise authorities that the five Customer Companies are the agents of the petitioner company. The Customer Companies are not distributing
sale is made by the manufacturer directly to the end customer and agent is compensated for the services by way of a commission. The agent ... Philips India Ltd. v. CCE, Pune [1997 (91) E.L.T. 540].
(v) DCM Textiles v. CCE, New Delhi
