Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services

Brief of the case The appellant in this case is providing certain services as agent. Such services are provided to M/s. Gujarat Ambuja Cements Limited and M/s. Ambuja Cements Eastern Limited (Ambuja companies) .Under this Agency agreement, the appellant was required to undertake the following activities on behalf of the Ambuja companies: (i) following up the allotment of coal rakes by the Railways; (ii) expediting and supervising the loading and labeling of rail wagons; (iii) drawing the samples of coal loaded on the wagons; (iv) complying with the formalities relating to paym...