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2018 (5) TMI 1675 - AT - Service TaxBusiness Auxiliary Services - contracts with the North Western Indian Railway, Jodhpur Division involving cleaning of bed rolls, towels, pillow covers and blankets - the appellant also entered into separate agreement with M/s.P.K. Shefi to work as their sub-contractor to carry out similar services - Held that:- From the wording of the contract and the activities carried out by the appellant, it is seen that the same are required to be considered as a composite service and it will not be proper to vivisect the services into the various components even though the contract specified the different components and separate charges for the same. The appellant is required to carry out the above services to the customers of Railways, who are passengers travelling in the AC compartments. Since it is the responsibility of the Railways to provide the services and the appellant has provide the services on behalf of the Railways, the services are rightly classifiable under “Business Auxiliary Service”. The classification of the service under “Business Auxiliary Service” upheld - Since the appellant has not even got registered their services for payment of service tax, penalty also upheld. Appeal dismissed - decided against appellant.
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