ALLIED TRANSPORT Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the orders-in-original dated 31st January 2012 and 30th December 2012 passed by third respondent. Both these orders are styled as orders-in-original.

(2.) The petitioner before us is a partnership firm registered under Indian Partnership Act, 193 The respondents are the Union of India and the officers exercising powers under Finance Act, 1994 read with Central Excise Act, 1944 and the Rules framed thereunder.

(3.) The petitioner is engaged, inter alia, in transportation service of transporting commercial and passenger vehicles and chassis from its customers premises and deliver them at the regional sales offices and other destinations of the customers. The petitioner also engages drivers for this purpose. The services at the relevant time and rendered by the petitioner, falls under the category of "Goods Transport Agency". The petitioner got the service tax registration. The respondents alleged that the services rendered are classifiable under "Support Services of Business and Commerce" and not under "Goods Transport Agency" under the Finance Act, 1994.