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2011 (12) TMI 412 - AT - Service TaxApplication for stay - Waiver of pre-deposit - Supply of Tangible Goods Service - The appellant have supplied and installed storage tanks, vaporizing coils, and plant & machinery for generation of gases at the premises of their customers for which rentals are being charged. According to the department this activity of the appellant is "Infrastructure Support Service" as defined in Explanation to section 65 (104c) of the Finance Act, 1994, and, therefore, is covered by the definition of "Business Support Service" as defined under section 65(105)(zzzq) - Held that: the expression "support service of business or commerce" would cover only the services of supporting nature for the main business, manufacture, trading or services like services relating to marketing, customer relationship, distribution and logistics, accounting and transaction processing, office infrastructure, etc. and would not include service of renting of machinery and equipment for production or manufacture which being services relating to manufacturing activity are of altogether different nature The appellants' activity, however, prima facie became taxable w.e.f. 1.4.2008 under supply of "Tangible Goods Service" as defined under section 65 (105)(zzzzj). But, even if the appellants activity is treated as taxable as "Supply of Tangible Goods Service" under section 65(105)(zzzzj) the service tax demand of Rs. 18,65,646/- for the period from 1.4.2008 to 31.3.2009 would be sustainable - Decided in favor of the assessee by way of direction to deposit Rs. 12 lakhs
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