TMI Blog2013 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... token amount of was ordered to be deposited – remaining amount stayed till the disposal of issue – stay granted partly. - ST/244/12 - S/326/13/CSTB/C-I - Dated:- 27-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri D H Nadkarni, Adv. For the Respondent : None Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 19 /KLG/Th-II/2010 dated 29.6.2010 passed by the Commissioner of Central Excise, Thane-II. 2. The appellant M/s Emeral System Engineering Ltd., Jogeshwari, Mumbai entered into an Agreement for Transport Co-Ordinator for Despatches with M/s Saurashtra Cement Ltd., Ranavav. As per the said agreement, the responsibility of the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which came into the tax net w.e.f. 1.5.2006. Therefore, during the impugned period i.e. July, 2003 to March, 2006, the Service Tax demand is not sustainable. 3.1 As regards the demand under Business Auxiliary Service of Rs.13.73 lakhs approximately, he submits that they have paid an amount of Rs.13.66 lakhs approximately. Though this payment was made not under protest, nevertheless they are contesting the demand. 3.2 As regards the demand under GTA Service of Rs.5,95,437/-, the learned Counsel points out that there is an error in the computation of the demand and he submits that during the period ending on 31.3.2005, the amount reflected in Profit Loss Account is only Rs.47,65,279/- whereas in the show-cause notice, the figure taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of this sub-clause, "inputs" means all goods or services intended for use by the client; (v) production or processing of goods for, or on behalf of, the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation.- For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages secretarial services, internet and telecom facilities, pantry and Security." 5.2 From plain reading of the above definitions, it is clear that the managing distribution and logistics' would get covered under "Business Support Services" and not under "Business Auxiliary Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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