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;

Please become a Premium member. If you are already a Premium member, login here to access the full content.