2016 (10) TMI 961

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..... 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  r .....

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..... t 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 activ .....

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..... t 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 agents.  Neither the show cause notice  nor the .....

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