TMI Blog2023 (7) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... rfere with the factual findings of the Adjudicating Authority and the statutory provisions applied by him - appeal dismissed. - Service Tax Appeal No. 388 of 2010 - FINAL ORDER NO. 76128/2023 - Dated:- 17-7-2023 - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) And HON BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) None for the Appellant Mr. Joydip Chattopadhyay, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : This Bench had directed the AR s Office to serve the Hearing Notice to the Appellant since the communication being sent to them were returned without being served. 2. The Learned AR submits a letter received from the Office of the GST Commissionerate, Shillong stating that they could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant portion is extracted below:- 10. I have observed that the issues in dispute have to be examined in the light of the clauses of the Agreement Vis-aVis the submission made by the said Agency. The said Agency have admittedly transported the goods by roadways on behalf of the Railways. They have acted as a Agent of the Railways while transporting the goods of the customers of the Railways. They have issue the Railway Receipts for the goods transported on behalf of the Railways and collected the charges for transportation of the goods on behalf of the Railways and deposited the amount so collected to the Railways. They have undertaken the transportation of goods by road to and from Digaru and Shillong under the supervision and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said Agency have provided customer care service on behalf of the Railways and fulfilled the criteria of clause (iii) of the definition of the Business Auxiliary Service. 12. The said Agency have provided services for managing and operating the goods transport business of the Railways at their risk and cost. They have also provided services for Marketing advertising and promotion of the goods transport business of Railways. The said Agency have made arrangements for display of Railway promotional signboard on the vehicles utilized for carrying goods trhough the route specified in the Agreement. Thus, I find that the said Agency have provided service on behalf of the Railways and fulfilled the criteria of clause (vi) of the def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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