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2016 (10) TMI 1093 - CESTAT NEW DELHIClearing and Forwarding Agent Services - appellant has entered into contracts with the fertilizer companies for carrying out certain specified activities - Held that: - The important feature that distinguishes the “C&F Agent Service” is that the agent should provide a warehouse for storage of goods to the principal company and to dispatch the goods to the destination as instructed by the principal company. However, in the present case maintain a warehouse for the principal company is not a part of the agreement - the main activity undertaken by the respondent is clearly for transportation of goods by road and other activities such as loading/unloading are incidental to principal activities of transportation - services not covered under the ‘C&F Agent Service’ - appeal dismissed - decided against Revenue.
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