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2016 (10) TMI 961 - CESTAT NEW DELHI

2016 (10) TMI 961 - CESTAT NEW DELHI - TMI - Services 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 TR .....

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NO.53982/2016 - Dated:- 22-9-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms. Neha Garg, AR for the Appellants None for the Respondent ORDER The appeal is directed against the order dated 18.3.2010 passed by the Commissioner (Appeals), Indore. This is Revenue s appeal. The respondent is a proprietary firm providing services of truck diversion agent to M/s. Grasim Industries Ltd. under an agreement. Revenue was of the view that activities of the respondent .....

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ment entered into by the respondent with the Grasim Industries, they work as truck diversion agent for Indore depot from Betma. The responsibility of the respondent as per the agreement included reporting the arrival of truck at Betma and sending the truck further as per the written instructions of the company s official. The freight charges were fixed by M/s. Grasim Industries and the respondent were paid commission as per the agreement. To evaluate the claim of the Revenue, whether the activit .....

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