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TMI Blog2016 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... of getting commission on the trucks hired form various outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect for more than one reason as the final service rendered by the appellant to M/s Bajaj Auto Limited is 'Goods Transport Agency'. Therefore, the activity if it is taxed under a particular head any amount received such activity, cannot be considered again under 'business auxiliary service' as the appellant is not providing any service in relation to business auxiliary service. - Decided in favour of appellant - Appeal No. ST/763/2010 - Final Order No. A/86139/2016-WZB/STB - Dated:- 11-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, Waluj, Aurangabad and issued consignment notes for such transportation which indicated the tax liability to be discharged by Bajaj Auto Limited. It was further submitted that the appellant had their own fleet of trucks and whenever required used to hire trucks from various persons few of them being their own relative and used to get a small portion of the amount paid to such owners of the truck as commission and accounted the same in their accounts as commission received. It is his submission that such commission cannot be considered as a commission which would fall under the services of 'business auxiliary services' as they are not providing any such activity. He would then draw our attention to the consignment notes issued an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect for more than one reason as the final service rendered by the appellant to M/s Bajaj Auto Limited is 'Goods Transport Agency'. It is not disputed by the lower authorities as the appellant is issuing goods consignment note. The activity if it is taxed under a particular head any amount received such activity, in our considered view cannot be considered again under 'business auxiliary service' as the appellant is not providing any service in relation to business auxiliary service. 7. In view of the foregoing we hold that the impugned order is unsustainable and liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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