Activities of Unloading, Loading, and Dispatching Not Classified as Clearing and Forwarding Agent for Service Tax.

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....C&F Agent - the only activity done by him is (a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to godown and unloading and stacking of the cement at the godown (b) arranging the dispatch of the goods as per the instructions and maintaining record of receipt and dispatch - Not a clearing and forwarding agent - AT....