2011 (8) TMI 156

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..... ntire amount inclusive of transportation charges and collection charges on the ground that they were providing business auxiliary service - Assessee submitted that the contract entered into by them with their principal clearly shows the separate charges for transportation of milk as also for distribution of the same and the lower authorities were not justified in observing otherwise - the appellan .....

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..... ides as the issue lies in a narrow compass. 2. As per the facts on records, the appellant is engaged in providing service of transportation of milk and collection of sale proceeds from various milk parlours on behalf of Indore Dugdh Sangh Maryadit, Indore. The service tax stands confirmed against the appellant on the entire amount inclusive of transportation charges and collection charges on t .....

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..... ted 29.1.2009 passed in respect of M/s.Bhadawar Marketing, Indore an identically situated distributor. Learned Advocate also submitted that the contract entered into by them with their principal clearly shows the separate charges for transportation of milk as also for distribution of the same and the lower authorities were not justified in observing otherwise. 4. By taking into consideration, .....

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