Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 602 - AT - Service TaxLevy of service tax - Business Support Services - facilities and utilities which are provided by the appellants to M/s. ALIHPL as per the said contract are in the nature of infrastructural support services - HELD THAT:- The present appeal is squarely covered by the decision of this Tribunal in the case of AIR LIQUIDE NORTH INDIA (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2011 (12) TMI 412 - CESTAT, NEW DELHI] where it was held that the expression “support service of business or commerce” would cover only the services of supporting nature for the main business - manufacture, trading or services - like services relating to marketing, customer relationship, distribution and logistics, accounting and transaction processing, office infrastructure, etc. and would not include service of renting of machinery and equipment for production or manufacture which being services relating to manufacturing activity are of altogether different nature. Appeal allowed - decided in favor of appellant.
|