2014 (11) TMI 39

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..... leased out alongwith machine and machinery therefore the respondents are providing Business Support Service (Providing Infrastructure). It is not the case of the Revenue that only machinery with infrastructure has been used by M/s Purna SSK Ltd. As the whole factory has been leased out therefore we find that this will more appropriately covered under Renting of Immovable Property service - Decide .....

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..... Infrastructure) during the period August 2006 to July 2007. The adjudicating authority confirmed the demand and imposed penalties. The Commissioner (Appeals) set aside the adjudication order. 4. We find that the respondent leased out their sugar factory to M/s Purna SSK Ltd. The case of the Revenue is that as the factory is leased out alongwith machine and machinery therefore the respondents a .....

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