TMI Blog2011 (8) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... g consideration of the same by the original authority - there is no discussion and available views of the original adjudicating authority as to whether the services being provided by the appellants gets covered under the category of cargo handling services - ld. DR submits that whether the services being provided by the appellant are covered under one category or the other, the taxability of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. After hearing both the sides, we note that the proceedings were initiated against the appellant for confirmation of service tax on the activity undertaken by them on the ground that the same falls under the category of 'Business Support Services' and not GTA. The said demand was confirmed by the original authority by holding the activities to be falling under the said category. However, on app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the category of cargo handling services. As such, we are of the view that the impugned order is liable to be set aside and the matter remanded to the original authority for consideration of the above category. 5. At this stage, ld. DR submits that whether the services being provided by the appellant are covered under one category or the other, the taxability of the services is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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