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TMI Blog2016 (4) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Coordination Services would be covered under “Business Support Services” with effect from 1.5.2006 and will not be covered under “Business Auxiliary Services” as per agreement. Demand not sustained and set aside. Demand - Business Auxiliary Services - Organized for collection of order from various stockist, distribution of said goods and collecting them from said stockist - Held that:- this activity of the appellant, would fall under the category of Business Auxiliary Services under promotion or marketing or sale of goods produced or provided by or belonging to the client. Therefore, the service tax liability under this head is correctly confirmed by the adjudicating authority. The service tax liability along with interest is upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Shri P. Vinitha Sekher, Deputy Commissioner (AR) ORDER PER: M.V. RAVINDRAN This appeal is filed against Order-in-Original No. 19/KLG/Th-II/2010 dated 29/06/2010. 2. The relevant facts that arise for consideration are the appellant herein by an agreement with Saurashtra Cement Ltd., during the period 2003-2006 rendered services to Saurashtra Cement Ltd. in respect of various activities like transport, coordination services, organizing sales and Goods Transport Agency Services. Lower authorities were of the view that transport coordination services and organizing of sales is covered under Business Auxiliary Services and Goods Transport Agency Services are covered under GTA and tax liability arises. The adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a figure which is highly in flated not matching as per the schedule to balance sheet. He would draw our attention to annexure C to show cause notice at page no. 62 and the schedule annexed to profit and loss account at page no. 43. 4. Learned departmental representative reiterates the findings of the lower authorities and submits that the service tax liability arises under Business Auxiliary Services . 5. We have considered the submissions made at length by both sides and perused the records. 6. Undisputedly, appellant has entered into contract with Saurashtra Cement Ltd. for Transport Coordination Services, organizing sales and also for transporting of the goods. 7. As regards the Transport Coordination Services Activity, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omotion or marketing or sale of goods produced or provided by or belonging to the client. We have no hesitation to hold that the service tax liability under this head is correctly confirmed by the adjudicating authority. The service tax liability along with interest is upheld. 9. As regards Goods Transport Agency Services, on perusal of the agreement we find that the appellant has not been able to show us the correct figures attributable correctly to inward in words transportation and outward transportation and also amount paid by them for transport of third party in the absence of any such information, we have to hold that service tax demand under goods transportation agency fastened on the appellant for the period in question i.e. Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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