The Department had raised demands under the categories of Business Auxiliary Service (BAS) and Goods Transport Agency (GTA) service. With regard to GTA service, reliance was placed on an earlier order in the appellant’s own case where the demand had been confirmed. In the absence of such evidence, it held that the demand under the GTA category could not be sustained. In view of these findings, the Tribunal concluded that the Service Tax demands raised under both BAS and GTA categories were unsustainable. Accordingly, we do not find any merit to uphold the demand under the category of GTA service.