2016 (12) TMI 37

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..... .K. Sharma, Advocate for the Respondent Per V.Padmanabhan: The present appeal is directed against the order dated 22.07.2010 confirming demand passed by the Commissioner (A) Indore. The respondent is engaged in the activities of unloading fertilizers from the wagons standing at the platform, loading into the truck from railway platform, transfer to local warehouses, unloading from trucks and sta .....

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..... er by classifying the activities undertaken by the respondent under the category of goods transport agency. Revenue is in appeal against the impugned order. We have heard Shri Sanjay Jain, DR for the Appellants and Shri R.K. Sharma, Advocate for the Respondent. 3. Revenue's ground of appeal are that the activities undertaken by the respondent as per the contracts with the fertilizer companies are .....

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..... tion of goods." 6. This involves loading, unloading packing of cargo and includes cargo handling services in special containers. From the various activities carried out by the respondent it is evident that assessee is transporting fertilizers, as per the direction of the various suppliers, from the railway platform to the premises of dealer or godown. No doubt they also undertake the activities o .....

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