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TMI Blog2016 (4) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... vices to Saurashtra Cement Ltd. in respect of various activities like transport, coordination services, organizing sales and Goods Transport Agency Services. Lower authorities were of the view that transport coordination services and organizing of sales is covered under "Business Auxiliary Services" and Goods Transport Agency Services are covered under GTA and tax liability arises. The adjudicating authority after following the due process of law did not agree with the contention of the appellant and confirmed the demand raised. 3. Learned Counsel takes us through the show cause notice, order-in-original and contract entered by the appellant with Saurashtra Cement Ltd. He would submit that transport coordination activity involved only prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax liability arises under "Business Auxiliary Services". 5. We have considered the submissions made at length by both sides and perused the records. 6. Undisputedly, appellant has entered into contract with Saurashtra Cement Ltd. for Transport Coordination Services, organizing sales and also for transporting of the goods. 7. As regards the Transport Coordination Services Activity, we find that the services rendered in this case is arranging the entire transportation, dispatching of the goods, supervising the loading and unloading of the goods. We find strong force in the contentions raised by the learned counsel that this activity of the appellant is covered under "Business Support Services" from 1st May, 2006. As per definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the appellant has not been able to show us the correct figures attributable correctly to inward in words transportation and outward transportation and also amount paid by them for transport of third party in the absence of any such information, we have to hold that service tax demand under goods transportation agency fastened on the appellant for the period in question i.e. January 2005 to March, 2006 is correct, however we do find merits in the submission made by the counsel that the amount of service tax need re-quantification in as much. Annexure to show cause notice at page no. 62 is showing the charges paid by the appellant which is not as reflected in the balance sheet at page no. 43. To soot out the limited question of qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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