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TMI Blog2016 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant For the Respondent : Shri A K Goswami, Addl. Commissioner (AR) ORDER Per M V Ravindran This appeal is challenging the Order-in-Appeal No. PIII/VM/50/2010 dated 17/03/2010 dated 17/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune vide which the appellate authority has upheld the confirmation of demand of service tax, interest thereof and the penalties imposed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal, the first appellate authority concurred with the view of the adjudicating authority. 3. Learned Chartered Accountant submits that the appellant acted as transport agency and was transporting the goods to and fro Bajaj Auto Limited, Waluj, Aurangabad and issued consignment notes for such transportation which indicated the tax liability to be discharged by Bajaj Auto Limited. It was further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative, on the other hand, reiterates the findings of the lower authorities and submits that the activities of the appellant comes under the purview of 'commission agent' as defined under 'business auxiliary service'. 5. We have considered the submissions made by both the sides and perused the records. 6. On perusal of the records we find that the appellant herein is functioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities that the activity of getting commission on the trucks hired form various outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect for more than one reason as the final service rendered by the appellant to M/s Bajaj Auto Limited is 'Goods Transport Agency'. It is not disputed by the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X
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