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2019 (12) TMI 1172 - AT - Service TaxDemand of service tax - Rent a Cab Service - Business Support Service - evasion of service tax - suppression of facts - extended period of limitation. Rent-a-cab operator service - HELD THAT:- The demand sustainable on merits - As regard the limitation, the question answered in negation and in favour of the assessee. Business Support services - HELD THAT:- Under clause (104C) the definition starts with the words “Services Provided in relation to business or commerce” and thereafter in the inclusion clause same names of the services are provided. Aas per the clear definition, the services primarily should have a support service in relation to business /commerce - In the present case the appellant have provided the support service of providing driver, cleaner and maintenance of buses which are owned by the company M/s. Welspun. There is no doubt or dispute that M/s welspun is an exclusive commercial organization and carrying out their manufacturing and sales activity in the factory where the appellant have provided the services, therefore, the services provided by the appellant is undoubtedly in relation to business or commerce - it is not necessary that only those support service which are identical or similar to the services under the inclusion clause will fall under business support service. The services mentioned in the definition as inclusive are some of the services apart from all the services which are provided in relation to business or commerce. The services provided by the appellant to M/s. Welspun who have used this service undisputedly in relation to their business or commerce and will fall under support services of business or commerce - the demand under business support service was rightly invoked by the revenue. Time limitation - HELD THAT:- Since there was no ambiguity as regard taxability of appellant service under the head of Business Support Service, non-payment of service tax without informing to the department is clearly under suppression of fact on the part of the appellant, therefore, the demand for extended period is rightly invoked by the Adjudicating Authority and the First Appellate Authority. Penalty u/s 76 and 78 - HELD THAT:- Simultaneous penalty under section 76 and 78 cannot be imposed as held by Hon’ble Gujarat High Court in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [2016 (2) TMI 172 - GUJARAT HIGH COURT], therefore, the penalty imposed under section 76 is set aside - Other penalties and interests to the extent demand was sustained is imposable. Appeal allowed in part.
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