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2016 (10) TMI 961 - AT - Service TaxServices of truck diversion agent - whether the service would fall under the services of C&F agent? - CBEC Circular No. 543/7/97 TRU dated 11.7.97 - Held that: - the main activity of the respondent is to divert the truck bearing the goods from M/s. Grasim for onward transportation as per the instruction of the Company officials. It is obvious that the activity undertaken by the respondent is not covered under any of the 6 CBEC Circular No. 543/7/97 TRU dated 11.7.97 in which the primary functions of C&F agents are enumerated, which will bring the activities of the respondent within the service of C&F agents. Neither the show cause notice nor the order in original clearly gives any justification as to how the activities of the respondent will be covered by C&F agents - activities of the respondent would not be covered by the services of C&F agent - appeal dismissed - decided against Revenue.
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