Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 627 - AT - Service TaxClassification of service - Business Support services or not - service of delivery provided to some customers - Arranging transportation - The revenue contended that GTPL collected excess freight charges from customers compared to the amount paid to transporters, suggesting it as additional consideration for the goods sold - HELD THAT:- An identical issue has been decided in the case of PUSHPAK STEEL INDUSTRIES PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX PUNE - III [2018 (10) TMI 84 - CESTAT MUMBAI] wherein it was held that Since transportation cost, incurred was in context with delivery of goods at the buyers premises, it cannot be said that such facility extended by the appellant should be considered as a taxable service, leviable to Service Tax under the category of 'business support service'. Further, the appellant, in the present case, had not supported the business of the buyers in any manner and arrangement of transportation was just to facilitate delivery of the duty paid excisable goods at the buyer's premises. Thus, the activities undertaken by the appellant, in our considered view, do not confirm to the definition of taxable service, for the purpose of levy of Service Tax thereon. It is noticed that no specific case of the service being provided under the head of business support service has been made out. As observed in Order In Original there is no contract for provision of the business support service between GTPL and their buyers. Even the notice does not show that GTPL were engaged in other than simply organizing transportation of goods. Relying on the decision of Tribunal in the case of Pushpak Steel Industry Private Limited, there are no merit in the appeal filed by revenue. Appeal allowed.
|