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2019 (4) TMI 26 - AT - Service TaxBusiness Support Service - Revenue sharing - laying down of rail tracks - extended period of limitation - Held that:- The cost of laying of the railway lines is being recovered by the respondent from the railways, on revenue sharing basis, in terms of the agreement entered into between two - the decision in the case of M/S MUNDRA PORT & SPECIAL ECONOMIC ZONE LTD VERSUS CCE, RAJKOT [2011 (9) TMI 93 - CESTAT, AHMEDABAD] is fully applicable to the facts of the present case where it was held that Investing in the railways lines so as to enable the railways to run on the Adipur Mundra Port lines cannot be held as providing of any infrastructural services so as to boost the business of the service receiver. In fact as already observed, by agreeing to run railways between Adipur Mundra Port, it is the railways who have provided services to the appellants. Similarly, maintenance of the assets which are admittedly assets of the appellants does not amount to providing any business support services to the railways - demand not sustainable. Time limitation - Held that:- The Revenue in their grounds of appeal has not advanced any arguments to rebutt the above finding of the adjudicating authority on the point of time bar. As such, the demand having been raised beyond the period of limitation stands rightly dropped by the adjudicating authority. Appeal dismissed - decided against Revenue.
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