2016 (10) TMI 961

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....al) 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....

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....f 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 &n....

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....sp; It is observed 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 primary functions which will bring the activities of the respondent within the service  of C&F ....