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    <title>Goods Diversion Service by Respondent Not Taxable as Clearing and Forwarding Agent Activity per Company Instructions.</title>
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    <description>Services of truck diversion agent - 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 - Not taxable as C&amp;F agent services - AT</description>
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      <description>Services of truck diversion agent - 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 - Not taxable as C&amp;F agent services - AT</description>
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