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2024 (3) TMI 1285 - CESTAT CHENNAIClassification of services - Business Auxiliary Services (BAS) or Goods Transport Agency Services (GTA) - extra amount collected from the clients over and above the amounts actually paid to the vehicle owners on back-to-back basis - HELD THAT:- The undisputed fact in the present case is that the appellant renders service of transporting goods of their customers in exchange for a ‘consideration’ and for this purpose, the appellant hires vehicles from third party owners under the agreement. Further, the appellant’s customers are not privy to the agreement for hiring vehicles and the ‘Margin Money’ collected and retained by the appellant is nothing but the surplus of transportation income, over and above the hire charges paid, on which service tax is paid after availment of 75% abatement. In the appellant’s own case M/S. ASPINWALL & CO. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE TIRUNELVELI [2019 (4) TMI 182 - CESTAT CHENNAI] for the previous period, this Tribunal allowed the appeal of the appellant by holding On perusal of the order as well as records, we do not find any 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. The impugned order is not sustainable in law and the same is set aside - appeal allowed.
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