operations in any manner to any other person and includes a consignment agent?
(ii) Whether the penalty is imposable when the party deposits the service ... also as consignment agent and was receiving commission as C & F agent (Consignment Agent) and commission as commission agent and service tax was leviable
been considered to be coming under the category of Consignment Agent, as the assessee did not take registration certificate nor paid the Service Tax, demands ... appellant contended that they were not carrying on the activity of Consignment Agent or that of Clearing and Forwarding Agent. They were in fact receiving
into agreements with manufacturers of goods to sell the goods as consignment agents. As per the agreements, the goods were entrusted to the respondents ... agents. He also draws our attention to the definition of clearing and forwarding agent which is an inclusive definition and specifically includes, a consignment agent
case of Mahavir Ceramic v. CCE , to hold that the consignment agent is not liable to pay Service Tax. According ... respondent was neither consignment agent nor clearing agent nor forwarding agent nor the services provided by a consignment agent had been made taxable. Commenting
they sold the product either at the factory gate or through consignment agents appointed by them. For this purpose, they had entered into agreements with ... requirement of market. Such goods shall be dispatched on consignment basis and the Consignment Agent shall furnish Form F prescribed under the Central Sales
their factory, offices and premises of some of their dealers/consignment agents etc, also on subsequent days. During the search, incriminating records/documents were recovered ... Delhi, Lucknow, Ludhiana, Chennai, Mumbai and Kolkata. They also have consignment agents at Ahmedabad, Hyderabad, Nagpur and Pune. Investigations conducted showed that MCL had under
been considered to be coming under the category of "Consignment Agent", as the assessee did not take registration certificate nor paid the Service ... appellant contended that they were not carrying on the activity of Consignment Agent or that of Clearing and Forwarding Agent. They were in fact receiving
ground that the value cleared by them through 4 consignment agents was not determined as per the provisions of Section 4(1)(b) of Central ... goods on the basis of price prevailing at the end of consignment agent, such price should be on the basis of a date prior
appellants is that the appellants produced the invoices issued by the consignment agents showing clearance of the goods i.e. yarn ... invoices issued by the manufacturers or from the premises of the consignment agents of the manufacturer or from any other premises from where the goods
product is sold partly at the factory gate and partly through
consignment agents. The dispute is with reference to the valuation of
goods cleared from ... factory but sold through consignment agents.
The appellant claims that they had paid Central Excise Duty by
adopting the value as per Rule
