TMI Blog2018 (9) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of BSS‛ such activity should pertain to the same class or category or genus as the list of examples given in the definition. This is the basic all important maxim of ejusdem generis. By no stretch of imagination can renting of cranes be called an activity of the same genre as the other examples listed in the definition of Business Support Service‛ in Section 65 (104c) of the Act - appeal allowed - decided in favor of appellant. - ST/221/2012 - Final Order No. 42466/2018 - Dated:- 24-9-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant : Shri M. Saravanan, Consultant For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter came up for hearing, on behalf of the appellant, Ld. consultant Shri M. Saravanan made various submissions and contentions which can be broadly summarized as under : i) The activity will not fall under Business Support Service‛ as they are not rendering any support service to any business entity. This activity is specifically falls under Supply of Tangible Goods Service and it is taxable with effect from 16.05.2008 only and not prior to this date. ii) The Board vide Circular No.334/1/2008 TRU dated 29.09.2008 has clarified that transfer of Supply of Tangible Goods without transferring right of possession and effective control of such machinery, equipment and appliances is a service and it will attract service tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the earlier period under any other category and that giving of cranes including operator manpower and supervision to their customers is an activity which will definitely fall under the category of Business Support Service which is taxable w.e.f. 1.5.2006. 3. Heard both sides and have gone through facts. 4.1 The definition of Business Support Service‛ as given in Section 65 (104c) of the Act as under : [104c] support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders and fulfilment services; Information and tracking of delivery schedules; Managing distribution and logistics; Customer relationship management services; Accounting and processing of transactions; Formulation of customer service and pricing policies; Infrastructural support services and other transaction processing. Thus, for any other activity to find a fit within this definition of BSS‛ such activity should pertain to the same class or category or genus as the list of examples given in the definition. This is the basic all important maxim of ejusdem generis. The following exposition of the rule is found in Brooms Legal Maxims, Twelfth Edition, pg. 429 : It is a rule laid down by Lord Bacon, that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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