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TMI Blog2013 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Ranavav. As per the said agreement, the responsibility of the appellant is to supervise the loading and unloading of the cement manufactured by the client, arranging truck for transporting of the cement from the client's factory as and when required and ensuring safe transportation of the goods. The appellant was receiving consideration @ Rs.35 per MT of cement dispatched through road transport, coordinated and arranged by them. The department was of the view that the said activity was liable to Service Tax under the category of 'Business Service' and accordingly, issued a demand notice for Rs.36,41,928/- for the period July, 2003 to March, 2006. Another demand notice was made on the appellant under the category of the 'Goods Transport A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only Rs.47,65,279/- whereas in the show-cause notice, the figure taken is Rs.1,41,44,999/- which is incorrect. If the figures of Balance-sheet is taken into account, the total Service Tax liability would come down to about Rs.2,05,000/- approximately. 3.3 In view of the above, he pleads for grant of stay. 4. The learned Addl. Commissioner (AR) appearing for the Revenue submits that transport coordination activity undertaken by the appellant would be rightly classifiable under Business Auxiliary Service in view of the Board's clarification vide Circular No. 59/8/2003 dated 20.6.2003 wherein the activity of 'managing distribution and logistics' is covered under the Business Auxiliary Support Services. Accordingly, he submits that the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - a) "commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person - (i) deals with goods or service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Explanation.- For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages secretarial services, internet and telecom facilities, pantry and Security." 5.2 From plain reading of the above definitions, it is clear that the 'managing distribution and logistics' would get covered under "Business Support Services" and not under "Business Auxiliary Services". Even as per Section 65A of the Finance Act, 1994, the definition which is more specific has to be preferred over the description of general nature for the purpose of classification of services. Accordingly, we are prima facie of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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