TMI Blog2014 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that the procurement of goods or service by the service provider must be used by the manufacturer or the service provider as the case may be. In this case, the applicant booked the space for cargo for transporting of their clients goods, which has been utilized by the exporter/importer. Prima facie, it appears that the extra amount collected by the applicant is in relation to the procurement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om their customers for the cargo booked, they have collected extra charges from their clients which will form part of the value of taxable service. The Commissioner confirmed the demand of tax under the category of Business Auxiliar Service. 3. The learned counsel for the applicant submits that they had not rendered any service which is an input for their clients and demand of tax under Busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant relate to the CHA and not in the context of Business Auxiliary Service. 5. After hearing both sides and on perusal of records, we find that Business Auxiliary Service would cover any service in relation to procurement of goods or services which are inputs for the clients . The Commissioner observed that the procurement of goods or service by the service provider must be used by the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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