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2017 (9) TMI 83 - AT - Service TaxBusiness Support Services - appellants are engaged in supply of water to M/s. Chhattisgarh State Industrial Development Corporation (CSIDC) - Revenue entertained a view that the arrangement between the appellant and the CSIDC, for such supply of water, will be covered for service tax purpose under the category of “Support Services of Business or Commerce” - Held that: - Plain reading of the statutory definition will indicate that the scope of tax entry is basically for outsourcing service of such nature and do not dealt with any sale or purchase of items without reference to third party. In the present case, there is no reference to third party in the agreement or the transaction between the appellant and CSIDC. To call such sale of water, on a project developed, owned and maintained by the appellant as infrastructure support service is not tenable - the activities falling under the scope of the agreement 1998, for consideration on sale of water, cannot be taxed under the category of “support of services of business or Commerce” - appeal allowed - decided in favor of appellant.
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