2023 (7) TMI 1017

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....rom the Office of the GST Commissionerate, Shillong stating that they could not locate Shri Kailash Chandra Sharma, Proprietor of M/s Shillong Railway Out Agency, in that address. Even when they tried to communicate the details by way of Speed Post, the letter was received back as "Item Returned Addressee Left without instructions". 3. From these factual details, it gets clarified that the Appellant is not interested in pursuing their Appeal. Since, the Appeal has been filed in 2010, in the interest of justice, the Appeal was taken up for disposal with the help of Learned AR. 4. In this case, it is alleged that the Appellant has been acting as an agent providing Business Auxiliary Service to Indian Railways. They were taking up loadin....

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....tion of goods by road to and from Digaru and Shillong under the supervision and strict control of the Railways and thus promoted and marketed the goods transport business of Railways by road. As a result the said Agency have aided and assisted the Railways in successfully running the out Agency scheme. Hence, the submission of the said Agency that they have never indulged in any kind of promotion or marketing of the service of the Railways is not correct and therefore, I find that the said Agency have promoted and marketed the services of the Railways and thus have fulfilled the criteria of clause (ii) of the definition of the Business Auxiliary Service. 11. The said Agency have arranged for loading & unloading of the goods belonge....