Supreme Court · 2008 INSC 519 · Decided 24 April 2008
M/S. Super Poly Fabriks LTD. v. Commissioner of Central Excise, Punjab
- Court
- Supreme Court of India
- Citation
- 2008 INSC 519 · [2008] 6 S.C.R. 1076
- Case number
- CIVIL APPEAL No. 1713/2007
- Decided
- 24 April 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
t Finance Act, 1994 - s. 65 (19) and (25) - Service tax - Liability to pay - Assessee entering into 'Consignment c Stockistship Agreement' with a company- Demand of service tax - Assessee denying the liability on the ground that it was not rendering any service as a clearing and below holding the assessee liable - On appeal, held: The fact as to whether the assessee in effect 0 and substance was a clearing and forwarding agent, can be ascertained from the terms of the agreement - In the instant case, the same having not been decided, matter remitted to
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