2014 (5) TMI 982

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.... Per Mathew John 1. The applicant is engaged in the business of various activities like, custom house agent service, transportation of cargo from port to the destination of the importer, stevedoring, loading and unloading etc. The dispute involved in the present appeal is in respect of the service tax paid by the applicant in the case of transportation service provided by the applicant to the....

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....ning, two show-cause notices were issued for service tax short paid for the period 2006-10 and 2010-11. On adjudication, total demand of service tax of Rs.2,08,58,687/- along with interest and penalty stand confirmed. Aggrieved by the order, applicant has filed appeal before the Tribunal along with stay petition. 3. The learned advocate for the applicant submits that, in this particular case, t....

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.... 4. Opposing the prayer, Ld. AR for Revenue submits that the value of 'Goods Transport Agency Service' provided by the applicant can be considered to be only amounts paid to the vehicle owners and the extra amounts billed are towards procurement of services of vehicle owners as input services to the clients of the applicant and therefore consideration for such procurement has to be taxed under the....