2011 (5) TMI 377

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....A services provided originally to transport the goods consigned from the origin to the known destination. Enroute services are also provided as per arrangement between principal GTA service provider and intermediary service provider to ensure the originally consigned goods reachable to its ultimate destination. The intermediary service neither being an independent one nor of a new character, that does not change the character of original GTA service. But the authorities without properly appreciating no new service provided by the intermediary nor any independent service was provided while uninterrupted service was provided to same consignee in transit levied tax on the appellant. The principal activity of GTA when taxable, service tax deman....

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....ng when the appellant became a new service provider getting consideration for the service provided.   4. Heard both sides and perused the records.   5. The notification and circulars cited by Ld. Counsel for appellant including the order mentioned by him as aforesaid provide basis to ascertain status of the intermediary bringing nexus of the original GTA service provided with the consignee in respect of the origin of transaction and occasioning movement of the consignment to its destination through the intermediate appellant. If intermediary service is subservient to the original transaction, mere break of the original transaction in transit does not bring out a different transaction. It may be stated that nature, character ....