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2019 (4) TMI 182 - CESTAT CHENNAIClassification of services - appellants have received extra amount from the customers over and above the hiring charges shown in the agreement entered by them with the vehicle owners - GTA Services or BAS? - time limitation - Held that:- The customers to whom the appellant has provided GTA services has no knowledge whether the appellant is rendering service of transport of goods by using their own vehicles or by using the vehicles hired from other vehicle owners. This being the case, the allegation of the department that the extra amount collected is for procurement of services for their customers / client is factually incorrect. It is discussed in detail by the Commissioner that the appellants have discharged the service tax on this extra amount by including under it GTA service. They have availed 75% abatement which is legally available for the said category of service. That amount that has been collected by them for transportation of goods of their clients / customers has been thus subject to levy of service tax under GTA service. Thus the department cannot argue that the said amount has to fall under BAS and the appellant have to discharge service tax under BAS - there is no element that would attract the activity or the amount collected by the appellant in relation to hiring of vehicles or transportation of goods to be falling under BAS. Time Limitation - Held that:- There are no ingredients to establish suppression of facts with intent to evade payment of service tax. On such score, the allegation of suppression of facts with intent to evade payment of service tax cannot sustain. The appellant succeeds on the ground of limitation also. Appeal allowed - decided in favor of appellant.
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