means a person liable to any the service tax and includes his agent; (7) "Board" means the Central Board of Excise and Customs constituted under ... operations in any manner to any other person and includes a consignment agent; (13) "consulting engineer" means any professionally qualified engineer or an engineering firm
consignment agents are brought under the definition of "clearing and forwarding agents" unless the service rendered by a consignment agent is made taxable ... Products to the Agent's godown at Bangalore at his cost.
5. The Agent will sell the Products as Consignment Agent of the Principal
Leave granted.
The 1st Respondent herein was appointed as a Consignment Agent by
an agreement dated 23.12.1993 in regard to the sale of products ... Principal Co. by
reason or any breach of contract by the consignment
agent as their due performance of their duties as
consignment agent
Shri P.S.Gupta. The plaintiff appointed the
defendant as its consignment agent vide letter dated 27.5.1985 for
a period of 11 months starting from ... file). By this
Agreement the defendant was appointed as a consignment agent
by the plaintiff for sale of its aluminium products at Nagpur and
Bombay
Central Excise Act, 1944
42.
[(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods
consignments sent by the principal, storage of the consignments, keeping accounts for the sale etc. and these made the appellant a consignment agent. The appeal ... agent or a clearing and forwarding agent. It is also being pointed out that, to attract the provisions of clearing and forwarding agent, a consignment
proprietors. All these parties noted on this paper are shown as
consignment agents and commission agents in the books of M/s. VISCO ... VISCO Ltd. has shown above stated four concerns as consignment
agents and commission agents. Sh. Rajeev Kumar is the proprietor of
all these four concerns
account of disallowance of freight payments to
Consignment Agents without deduction of TDS.
8.1. The A.O. made the addition of the above amount ... Consignment Agents. On the basis of the invoices
raised by the Agents towards freight payment, the amount
would be paid to the Consignment Agents. Therefore
stated the facts are that the assessee-company acts as the consignment agent of certain chemical companies and used to transport explosives from such companies ... held that it is a fact that while acting as a consignment agent for transportation of explosives the assessee was hiring out his vehicles
said packer for repackaging into smaller pack transfer to various depots consignments agents etc. of M/s. Savita Chemicals for further sale ... repacking into smaller packs and are thereafter transferred to depots and consignment agents and then these are actually sold from those depots and consignment agents
