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TMI Blog2013 (3) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. l,37,27,404/- Rs. 1,37,27,404/- Business Support Service (BSS) April, 2007 to March, 2009 Rs. 50,06,523/- Rs. 50,06,523/- Transportation of Goods by Road services (GTA) April, 2006 to March, 2009 Rs. 50,16,488/- Rs. 50,06,488/- Short payment of service tax on Business Auxiliary Service (BAS) October, 2008 to March, 2009 Rs. 19,90,890/- Rs. 19,90,890/- 2. Upon a perusal of the records, we note that the appellant was engaged in the activity of washing of coal and sending the same to power stations like Raichur Thermal Power Station (RTPS) on behalf of M/s. Karnataka Power Corporation Ltd. (KPCL) during the material period. The actual washing of the material was got done by another company viz. M/s. Gupta Coalfields and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and the learned Additional Commissioner(AR) for the respondent, we note that the demand of Rs. 1.37 crores on excess yield of washed coal is, mainly, under contest on the ground of limitation. In this connection, the learned counsel has invited our attention to an audit report (pages 138 & 139) which indicates that, during the period prior to 1-4-2007, the appellant was deducting the excess yield charges, inter alia, from the gross amount received from KPCL, for the purpose of payment of service tax and that this aspect was within the knowledge of the department. The audit report is dated 24-3-2008 and the same also indicates that the findings in the report were vetted in the monitoring committee, an internal committee constituted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad 'BSS' and the same pertains to the transportation of washed coal from the Washeries to the power stations. The submission of the learned counsel is that the entire demand is liable to be set aside inasmuch as it is in relation to an activity connected with the raw material of the power stations. The argument is that 'BSS', by its definition, is a service in relation to finished goods and output services rather than inputs and input services. It is also pointed out that only an amount of Rs. 6 lakhs is within the normal period. The learned Additional Commissioner (AR) has vehemently contested these arguments. He has also adverted to the definition of 'BSS' and has argued that the activity undertaken by the appellant is squarely covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x of Rs. 50.06 lakhs on 'BSS' cannot be successfully resisted by the appellant. The learned counsel has pleaded limitation in this context also. The basis of this plea is, again, the audit note. Prima facie, this plea merits consideration. Consequently, the sustainable part of the demand amounts to Rs. 6 lakhs. 6. As regards the demand of over Rs. 50.16 lakhs on GTA service, the learned counsel has submitted that the tax was paid in reverse charge mechanism by the appellant and they are entitled to take Cenvat credit of the same and therefore any intent to evade payment of service tax cannot be attributable to the appellant. The amount coming within the normal period is stated to be Rs. 6.61 lakhs. It is submitted that the appellant p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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