TMI Blog2008 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... se in their favour - All the issues have to be examined in depth at the time of final hearing. - Stay Granted in part. - ST/228/2008 - 1058/2008 - Dated:- 24-10-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri D. Devraj , C.A. , for the Appellant. Shri S. Venkatarama Iyer, Special Counsel, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- In terms of the impugned order, the appellant is required to the following amounts. (i) Service Tax of Rs.1,99,58,168/- (ii) Education Cess Rs. 3,21,856/- (iii) Interest as applicable. (iv) Penalty of Rs. 500/- under Section 75A of the Finance Act. (v) Rs. 200/- per day or 2% of such tax per month whichever is higher. (vi) Penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5)(zzp), which is reproduced below. (to any person), by a goods transport agency, in relation to transport of goods by road in a goods carriage. He stated that the Adjudicating Authority erred by subjecting the activities of the appellants to Service Tax under the category of 'Business Auxiliary Service' (BAS). For an activity to fall under BAS, such activity should involve directly or indirectly in promotion or marketing or sale of goods. The appellant is only involved in transporting the chassis manufactured by M/s. Tata Motors. This activity is not in the nature of promotion or marketing or sale of goods on behalf of the M/s. Tata Motors. He urged that prima facie the appellants have a strong case on merits. Further, he stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der GTA is ruled out. Having ruled out the categorization of the service under GTA and BSS, the learned Special Counsel stated that BAS means any service in relation to (promotion or marketing) sale of goods. Of the many steps required for sale of goods is to reach the goods from the place of manufacture to the place of sale. This is exactly what the appellants were doing as would be clear from the Vehicle Transport Agreement. Therefore, the service squarely comes within the purview of BAS. In view of this, he requested the bench to put the appellant to terms. 7. On a very careful consideration of the issue, we find that the appellant has advanced arguments to hold that the services rendered by him would not at all be taxable under any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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