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Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services
Case Law Details
- Case Name
- M/s. Coal Handlers Private Ltd. Vs CCE (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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...
Author Info
