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2018 (9) TMI 34 - AT - Service TaxClassification of Services - Business Support Services or Supply of Tangible Goods Service? - right to use of studio/office and other equipment - demand of Service Tax with Interest and penalty - extended period of limitation - Held that:- An identical situation was considered by the Tribunal in the case of Bajaj Hindustan Limited vs. Commissioner of Central Excise, Lucknow [2018 (5) TMI 552 - CESTAT ALLAHABAD] and it was held that the explanation under the definition of business support services refers to circumstance wherein infrastructure stands provided along with office and other common utility to a person conducting his business from that place. Activity of renting of land along with renting of plant and machinery fell under the category of “renting of immovable property” and “supply of tangible goods” and activity is not covered under the definition of “support services of business or commerce”. Admittedly in the present case, office/studio along with equipment stands hired by the customer at a fix annual rent. Once the premises have been handed over to the customer, it is the obligation of the customer to maintain the said premises and to get all the infrastructure like a telephone line or the electricity, etc., on their own - the appellant had not provided any “Business Support Services” but the activity amounted to falling under the category of “Supply of Tangible Goods”, which were not taxable during the period prior to 16.05.2008. Appeal allowed - decided in favor of appellant.
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