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TMI Blog2016 (10) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... d provide a warehouse for storage of goods to the principal company and to dispatch the goods to the destination as instructed by the principal company. However, in the present case maintain a warehouse for the principal company is not a part of the agreement - the main activity undertaken by the respondent is clearly for transportation of goods by road and other activities such as loading/unloadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way, unloading from rakes stacking at Railway platform, De-stacking at Railway platform, and loading into trucks. (b) Transportation from Railhead/warehouse to warehouse/desti-nation. (c) Unloading from trucks and stacking in warehouse. (d) De-stacking at warehouse and loading into trucks at warehouse. (e) The notice is fully responsible for making arrangements for unloa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under Sections 77 and 78 of the Finance Act, 1994. The assessee challenged this order before the Commissioners (Appeals), who vide the impugned order set aside the demand. Hence, the present appeal by Revenue. 2. In the present appeal, Revenue s submission is that the activities carried out by the respondent would be covered under the C F Agent Service . 3. We have heard Sri Sanjay Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izers by road to the ultimate destinations. It is clear that the various activities are part of the composite contract transportation. 5. The important feature that distinguishes the C F Agent Service is that the agent should provide a warehouse for storage of goods to the principal company and to dispatch the goods to the destination as instructed by the principal company. However, in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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