Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1291 - HC - Service TaxBusiness Support Services - activities/services provided by the Assessee to its clients/buyers of installing plant and machinery and storage tanks for storage of gases sold by it and of installing all connected pipes, gauges etc. in the factory of its clients/buyers - the contention is that the matter ought to have been remitted back to the authority to distinguish between the excisable goods like oxygen and service rendered - Held that:- The Tribunal has rightly held that the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services - reliance placed in the case of ROYAL WESTERN INDIA TURF CLUB LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2012 (11) TMI 526 - CESTAT, MUMBAI], where it was held that there is no merit in the argument that the renting of office space to the caterer/book maker is liable to be classified as business support service - appeal dismissed - decided against appellant.
|