TMI Blog2014 (10) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the corporation on agreed terms. Thus, the amounts received by the appellants are the sale proceeds of water and are not for rendering any service. Thus, prima facie, their activity does not fall under the category of Business Support Service. prima facie the appellants have made out a good case for waiver of pre-deposit. Therefore we waive the pre-deposit and order stay of recovery of impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as alleged, had provided Business Support Service to Chhattisgarh State Industrial Development Corporation in the form of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre, Rasmada, Distt. Durg under the Build, Own, Operate and Transfer (BOOT) agreement and for the said service, the appellants had received amount at the agreed rate/tariff. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same and sold water to the corporation on the agreed terms. Thus they contended that the question of their activity being covered under Business Support Service does not arise. The appellants also referred to the judgement of CESTAT in the case of Air Liquide North India (P) Ltd. Vs. CCE, Jaipur - 2012 (27) STR 295 (Tri.-Del.) where it has been held that supply and installation of storage tanks e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concession period the appellants will own, operate and maintain the project and sell water to the corporation on agreed terms. Thus, the amounts received by the appellants are the sale proceeds of water and are not for rendering any service. Thus, prima facie, their activity does not fall under the category of Business Support Service. 6. In view of the foregoing, we are of the view that prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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